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    Title: 教育訓練與獎酬方式對人力資本蓄積之影響
    The impacts of training and reward methods on human capital
    Authors: 徐嘉妤
    Contributors: 王文英
    徐嘉妤
    Keywords: 教育訓練
    獎酬
    智慧資本
    人力資本
    Training
    Rewards
    Intellectual capital
    Human capital
    Date: 2017
    Issue Date: 2017-07-11 11:23:38 (UTC+8)
    Abstract: 人力資本為智慧資本之根基，教育訓練與獎酬則是蓄積人力資本之重要要素。本研究針對一家知識密集產業公司，以個案研究法瞭解公司教育訓練以及獎酬制度之運行，並輔以內部問卷探討教育訓練與獎酬方式對人力資本之影響。研究結果發現：
    1.教育訓練方式能正向影響人力資本，其中「工作輪調與代理」對人力資本的「管理能力」、「團隊合作與向心力」以及「專業與創新能力」有正向影響。「專案與師徒制」則能蓄積管理能力。
    2.獎酬能促進教育訓練方式人力資本之蓄積，結果顯示「特殊表現獎酬」搭配「工作輪調與代理」能促進「管理能力」、「團隊合作與向心力」及「專業與創新能力」。「特殊表現獎酬」與「進修」搭配則能促進對「管理能力」，與「讀書會與圖書資源」搭配時則對「團隊合作與向心力」及「專業與創新能力」有正向影響。然而僅「調薪與績效獎酬」搭配「外訓」時對「團隊合作與向心力」較為不利。而「非財務性獎酬」搭配「工作輪調與代理」能蓄積「管理能力」以及「團隊合作與向心力」，搭配「內訓」時則能蓄積「團隊合作與向心力」；本研究結果有助於企業設計有效的教育訓練與獎酬方式達到更完整且效率的蓄積人力資本。
    Human capital is the fundamental element of intellectual capital. Training and rewards are essential factors for the accumulation of human capital. This study focuses on a knowledge-intensive company, using case study research to show how its training and reward systems work. This study is also supported by the questionnaire to explore the impacts of training and reward methods on human capital. The results are as follows:
    1.Training has positive impacts on human capital. “Job rotation and substitute” positively affects “Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation” of human capital. “Project and mentor” positively affects “Management skills”.
    2.Rewards and training methods can improve huaman capital. “Spot awards” and “Job rotation and substitute” can improve“Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation”. With “Spot awards”, “Advanced study” can improve “Management skills”. With “Spot awards”, “Reading group and library” can improve “Teamwork and cohesiveness” and “Profession and innovation”. With “Merit increase and pay for performance”, “External training” however have a negative impact on the “Teamwork and cohesiveness”. “Nonfinancial rewards” and “Job rotation and substitute” can improve“Management skills” and “Teamwork and cohesiveness”. With “Nonfinancial rewards”, “Internal training” can improve “Teamwork and cohesiveness”.
    Based on the results, human capital can be managed and accumulated more completely and efficiently by designing the effective training and rewards methods.
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    Description: 碩士
    國立政治大學
    會計學系
    104353002
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353002
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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