dc.contributor.advisor | 張其恆 | zh_TW |
dc.contributor.author (Authors) | 蔡嘉華 | zh_TW |
dc.creator (作者) | 蔡嘉華 | zh_TW |
dc.date (日期) | 2005 | en_US |
dc.date.accessioned | 18-Sep-2009 10:21:06 (UTC+8) | - |
dc.date.available | 18-Sep-2009 10:21:06 (UTC+8) | - |
dc.date.issued (上傳時間) | 18-Sep-2009 10:21:06 (UTC+8) | - |
dc.identifier (Other Identifiers) | G0922620211 | en_US |
dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34465 | - |
dc.description (描述) | 碩士 | zh_TW |
dc.description (描述) | 國立政治大學 | zh_TW |
dc.description (描述) | 勞工研究所 | zh_TW |
dc.description (描述) | 92262021 | zh_TW |
dc.description (描述) | 94 | zh_TW |
dc.description.abstract (摘要) | 勞資關係中雙方存在合作與對立的態勢,主要的原因在於雙方利益具有衝突與一致之可能性。如何避免勞資間的衝突對立、強化勞資合作,是極為重要的課題。而另一方面,勞工意識抬頭,各種強調勞工權益之社會運動蓬勃發展,促成勞動者力量之提升,企業─私人之經濟體,已不再是僅由資方專制之組織。故,在企業內,勞工參與制度已獲得相當之重視與實施,不僅在決策方面、經營方面有參與之權利外,在企業經營報酬與成果方面,更應讓全體勞工加以分享─亦即經濟民主之概念。 因此,本文乃以經濟民主之概念出發,探討勞工財務參與制度之本質與內涵。蓋勞工財務參與制度早在歐美等先進國家實施已久,其功能、類型、目的、法令規範等等之間,皆因各國之社會、歷史、文化、勞資關係等影響因素下出現相當分歧之現象,頗值得進一步研究與了解。故,本文主要分析英、法、德、美等四國之勞工財務參與制度,包含現況、類型、法令、勞資立場、功能等方面,並將四國之情況作一比較分析,以獲知該制度之演變與目前實務上之運作情形。此外,將國內之勞工財務參與計畫(包含年終獎金、現金分紅、員工分紅配股等)與先進國家作一比較後,可以發現目前我國在法令上缺乏完善之規範外,普遍對於勞工財務參與概念尚停留在員工分紅配股之層級上,並用來作為圖利特定人員之工具。因此,我國如要解決現行制度之缺失,並達成財務參與制度之潛在功能,需從下列三點著手:一、法令規定排除高階經理人員(包含董監事)領取員工分紅配股權利,並限制不合理之領取條件(如差別待遇、不得賣出持有股份期限過長等);二、加強企業內之勞工參與;三、制定完善之儲蓄投資薪資理財管道,讓勞工可依照本身情況,將薪資或分紅作為長期儲蓄投資之用,以促進勞動者財產形成與經濟生活保障。 | zh_TW |
dc.description.tableofcontents | 第一章 緒論 第一節 研究動機與目的…………………………………………1 第二節 研究方法與限制…………………………………………3 第三節 研究架構…………………………………………………5第二章 勞工財務參與之相關概念 第一節 勞工參與制度之概念……………………………………6 第二節 經濟民主、產業民主與財務參與………………………10 第三節 財務參與之定義與類型…………………………………12 第四節 財務參與主要之差異與原則……………………………18第三章 勞工財務參與之發展、實施條件與目的 第一節 勞工財務參與制度之發展狀況…………………………28 第二節 勞工財務參與之理論、功能……………………………35 第三節 勞工財務參與制度實施之先決要件……………………41 第四節 勞工財務參與之實施結果分析…………………………52第四章 法國勞工財務參與制度 第一節 制度類型與法令…………………………………………6 第二節 勞資立場…………………………………………………74 第三節 財務參與制度之影響……………………………………78第五章 德國勞工財務參與制度 第一節 背景………………………………………………………85 第二節 立法架構…………………………………………………87 第三節 財務參與計畫之效果……………………………………90 第四節 實務上運作與趨勢………………………………………91第六章 英國勞工財務參與制度 第一節 背景與沿革…………………………………………… 99 第二節 法令架構與實施情況………………………………… 100 第三節 計畫之實施成效……………………………………… 113 第四節 最近之趨勢與觀點…………………………………… 119第七章 美國勞工財務參與制度 第一節 發展背景……………………………………………… 123 第二節 計畫型態……………………………………………… 125 第三節 勞資立場……………………………………………… 139 第四節 計畫實施影響………………………………………… 143第八章 結論 第一節 勞工財務參與制度之比較與分析…………………… 151 第二節 我國勞工財務參與制度之現況與缺失……………… 158 第三節 建議…………………………………………………… 169圖 次 圖2.1 企業內成員在控制權上參與之層級……………………10 圖2.2 勞工財務參與之類型……………………………………17 圖3.1 參與之型態與關聯性……………………………………49 圖3.2 員工持股制度對於企業績效影響之理論架構…………56 圖3.3 員工對利潤分享制度支持與組織承諾之關聯 ……… 57 圖3.4 企業層級勞工財務參與模式………………………… 60 圖7.1 非融資型ESOP之運作………………………………… 134 圖7.2 融資型ESOP之運作模式……………………………… 135 圖7.3 民主化與高企業績效之持股型企業結構…………… 146表 次 表2.1 勞工參與之面向與範例………………………………… 9 表3.1 歐洲財務參與制度之發展概況…………………………32 表4.1 法國財務參與計畫之財政優惠(1986年法令)………… 64 表4.2 雇主實施財務參與計畫之目的與重要性(法國)……… 78 表4.3 勞工對於利潤分享計畫之觀點……………………… 80 表5.1 德國勞工資本參與類型(1987年)……………………… 92 表5.2 德國財務參與計畫現況………………………………… 96 表6.1 英國財務參與計畫之分佈情況…………………………110 表6.2 1985年英國勞工財務參與之資格數目與實際參與率…111 表6.3 實施利潤分享與持股計畫之目標重要性………………115 表6.4 管理者對利潤分享與持股計畫的態度…………………115 表6.5 勞工對於利潤分享與持股計畫態度……………………116 | zh_TW |
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dc.language.iso | en_US | - |
dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0922620211 | en_US |
dc.subject (關鍵詞) | 經濟民主 | zh_TW |
dc.subject (關鍵詞) | 勞工財務參與制度 | zh_TW |
dc.subject (關鍵詞) | 勞工持股制度 | zh_TW |
dc.subject (關鍵詞) | 利潤分享制度 | zh_TW |
dc.title (題名) | 勞工財務參與制度之研究 | zh_TW |
dc.type (資料類型) | thesis | en |
dc.relation.reference (參考文獻) | 中文部分 | zh_TW |
dc.relation.reference (參考文獻) | 一、專書 | zh_TW |
dc.relation.reference (參考文獻) | 1.黃越欽,勞動法新論,台北:瀚蘆出版,2000年。 | zh_TW |
dc.relation.reference (參考文獻) | 2.李建華,《員工分紅入股理論與實務》,台北:清華管理科學圖書中心,1992年。 | zh_TW |
dc.relation.reference (參考文獻) | 3.衛民、許繼峰,《勞資關係與爭議問題》,台北:國立空中大學,1999年。 | zh_TW |
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dc.relation.reference (參考文獻) | 二、期刊、學術研討會 | zh_TW |
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dc.relation.reference (參考文獻) | 2.林國全,員工入股制度(一),《月旦法學雜誌》,第59期,2004年4月。 | zh_TW |
dc.relation.reference (參考文獻) | 3.黃世鑫,股票股利與員工分紅配股相關課稅問題,《月旦法學雜誌》,第74期,2001年7月。 | zh_TW |
dc.relation.reference (參考文獻) | 4.陳榮彬,企業員工持股信託簡介,《金融財務》第一期,1999年1月。 | zh_TW |
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dc.relation.reference (參考文獻) | 三、論文 | zh_TW |
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dc.relation.reference (參考文獻) | 3.許志宇,《國內外員工入股計畫之研究》,國立台灣大學商學研究所碩士論文,民國八十八年。 | zh_TW |
dc.relation.reference (參考文獻) | 4.陳怡呈,《員工入股制度之研究》,國立政治大學勞工研究所碩士論文,民國八十三年。 | zh_TW |
dc.relation.reference (參考文獻) | 5.游宏智,《利潤分享制度對員工工作態度影響之研究》,中原大學企業管理研究所碩士論文,民國八十六年。 | zh_TW |
dc.relation.reference (參考文獻) | 6.馮煜棻,《員工分紅配股之激勵效果與公司治理機制對其之影響》,國立政治大學財務管理研究所碩士論文,民國九十二年。 | zh_TW |
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dc.relation.reference (參考文獻) | 網路資料 | zh_TW |
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dc.relation.reference (參考文獻) | 2.歐盟網址:http://www.eurofound.eu.int/industrial/finpart.htm. | zh_TW |
dc.relation.reference (參考文獻) | 3.歐盟執行委員會網址:http://europa.eu.int/comm/index_en.htm. | zh_TW |
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