高階主管和基層員工薪資差距之決定因素

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题名:	高階主管和基層員工薪資差距之決定因素
作者:	林涵霓;Lin, Han-Ni
贡献者:	產業經濟研究所在職專班
关键词:	高階主管;基層員工;薪資差距;executives;employees;pay gap
日期:	2023-07-18
上传时间:	2024-09-19 16:17:03 (UTC+8)
出版者:	國立中央大學
摘要:	本研究使用臺灣經濟新報資料庫中臺灣製造業上市上櫃公司 2011 年至 2021 年的資料，探討高階主管與基層員工薪酬差距之決定因素。除了 OLS 模型分析外，另採用公司固定效果模型，並且將樣本區分為電子產業及非電子業做進一步分析。最後，採用公開資訊觀測站 108 至 110 年度上市櫃公司員工薪資中位數資料，對製造業全樣本公司進行迴歸分析。研究結果顯示，隨著公司規模擴大，績效增加，未來成長機會增加，薪資差距亦會隨之增加。由公司治理層面來看，董事會規模增加，公司治理越佳，薪資差距越小。然而，公司為家族企業、董事長兼任總經理，皆會削弱公司對高管的監督效果，使薪資差距增加。而基層員工的薪資隨著勞動技能提升而增加，因此，員工教育水準增加，能降低薪資差距。公司在制定薪酬結構時，可以評估薪資差距之影響因素，透過調整適度的薪資差距以及激勵政策，使公司有更好的發展。 ;This study utilizes data from the TEJ database, focusing on the period from 2011 to 2021, to examine the determinants of executive-to-employee compensation ratio in Taiwan′s manufacturing sector, including both listed and over-the-counter companies. In addition to conducting an OLS model analysis, a company fixed-effects model is employed, and the sample is further divided into the electronic industry and non- electronic industry for further analysis. Finally, using data from the Public Information Observation System for the median employee salaries of listed and over-the-counter companies in the years 2019 to 2021, regression analysis is performed on the entire sample of manufacturing companies. The study findings indicate that as companies grow in size and performance, and as future growth opportunities increase, the wage gap also tends to widen. From a corporate governance perspective, larger board size and better corporate governance practices are associated with a smaller wage gap. However, when a company is a family-owned business or when the CEO-chair duality, it weakens the supervisory effect on executives and leads to an increase in the wage gap. On the other hand, the salaries of grassroots employees increase with their labor skills. Therefore, higher levels of employee education can help reduce the wage gap. When designing compensation structures, companies can assess the factors influencing the wage gap and adjust it accordingly, along with implementing incentive policies, to promote better company development.
显示于类别:	[產業經濟研究所碩士在職專班 ] 博碩士論文

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