| dc.contributor.advisor | 李志宏 | zh_TW |
| dc.contributor.author (Authors) | 馮煜棻 | zh_TW |
| dc.creator (作者) | 馮煜棻 | zh_TW |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 2009-09-14 | - |
| dc.date.available | 2009-09-14 | - |
| dc.date.issued (上傳時間) | 2009-09-14 | - |
| dc.identifier (Other Identifiers) | G0090357011 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30965 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財務管理研究所 | zh_TW |
| dc.description (描述) | 90357011 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 摘要 員工分紅配股乃目前企業實施頗為普遍的激勵制度，以產業為區分尤以高科技業實施的比率最高，儘管多數實施員工分紅配股的企業多認為其為一有效的激勵措施，然企業之員工分紅配股政策與數量卻遭受投資人與學界的諸多質疑，本研究之目的乃希望了解員工分紅配股之實施對於企業之獲利能力與員工生產力之影響，此外，因員工分紅配股政策應受公司股東會與董監事會之監督，股東如對公司的員工分紅配股政策不滿，可以透過股東會來影響公司之決策，董監事亦須扮演監督之角色，因此公司之治理機制可能影響員工分紅配股政策，進一步影響員工分紅配股對公司績效的影響，因而本研究加入公司治理機制之構面，討論當公司治理機制不同時，員工分紅配股對於公司績效的影響是否不同。 本研究之實證結果發現：員工分紅配股的實施與否與公司績效有關，當公司績效好時較可能實施員工分紅配股，但員工分紅配股之實施未必提高公司績效，亦即員工分紅配股的實施不保證能提升公司績效，亦發現員工分紅配股數量與公司績效的關係並不明顯，而進一步加入公司治理機制的構面考量時可知，大多數情況下員工分紅配股對公司績效的影響不因公司治理機制之差異而有不同。 | zh_TW |
| dc.description.tableofcontents | 目 錄 第一章 研究動機與主題………………………………………………1 第一節 研究動機…………………………………………...1 第二節 研究主題…………………………………………...7 第三節 研究架構…………………………………………...9 第二章 文獻探討……………………………………………………..10 第一節 代理問題與誘因制度…………………………….11 第二節 員工分紅配股相關文獻探討…………………….12 第三節 公司治理相關文獻……………………………….23 第三章 研究方法………………………..……………………………34 第一節 樣本選取與資料來源…………………………….34 第二節 員工分紅配股與公司績效之關係……………….34 第三節 公司治理機制之定義…………………………….40 第四節 公司治理機制對員工分紅配股有效性之影響….48 第四章 實證結果……………………………………………………..53 第一節 員工分紅配股與公司績效之關係……………….53 第二節 員工分紅配股公司之治理機制………………….62 第三節 公司治理機制對員工分紅配股有效性之影響….66 第五章 結論與建議…………………………………………..………80 第一節 結論……………………………………………….80 第二節 建議……………………………………………….82 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090357011 | en_US |
| dc.subject (關鍵詞) | 員工分紅配股 | zh_TW |
| dc.subject (關鍵詞) | 公司治理 | zh_TW |
| dc.subject (關鍵詞) | 激勵制度 | zh_TW |
| dc.title (題名) | 員工分紅配股之激勵效果與公司治理機制對其之影響 | zh_TW |
| dc.type (資料類型) | thesis | en |
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