政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/63775
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51077375      Online Users : 942
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/63775


    Title: 中小企業薪資不均程度對其經營績效之影響─以台北縣製造業為例
    Other Titles: The Impact of Salary Inequality on Operational Performance of Small and Medium-sized Enterprises: Evidence from the Manufacturing Industry in Taipei County
    Authors: 黃智聰;羅光達;陳寶慧
    Huang, Jr-Tsung;Lo, Kuang-Ta;Chen, Bao-Huei
    Contributors: 財政系
    Keywords: 中小企業;經營績效;薪資不均度
    Small and Medium-sized Enterprises (SMEs);Operational Performance;Salary Inequality
    Date: 2013.07
    Issue Date: 2014-02-11 12:15:00 (UTC+8)
    Abstract:  過去有關研究台灣中小企業經營績效的文獻，大都是從中小企業的財務結構，或是從其企業特性與經營規模方面進行分析，並無特別針對中小企業薪資結構與經營績效之關連性做深入的探討。本研究以台北縣中小企業當中的製造業為研究對象，利用2003年至2004年，本文獨特的營利事業所得稅與營業稅報稅資料，輔以各中小企業相關的登記資料後，在計算求得其代表薪資不均程度的吉尼係數與不同的經營績效指標，進而探討薪資不均程度對中小企業製造業在經營績效方面的影響。經由本文的實證結果發現，薪資不均程度對台北縣中小企業製造業在不同的經營績效指標上，皆呈現顯著的正向影響。此一結果表示，當企業的薪資不均程度提高，亦即薪酬制度愈呈現非齊一性時，將對中小企業製造業經營績效的提升有所助益。
    The existing studies regarding to the operational performance of small and medium-sized enterprises (SMEs) in Taiwan mostly focus on their financial structures, organizational traits and business scales. Few studies have discussed the issue regarding the influence of the salary inequality of employees on operational performance of SMEs in Taiwan. This paper uses the unique data collected from corporate income tax files and business tax files to calculate the Gini coefficients of salary inequality of employees together with several performance indexes of SMEs manufacturers in Taipei County in 2003 and 2004. This study also applies the regression model to investigate whether and to what extent salary inequality affects SMEs operational performance. According to the empirical results, this study shows that the salary inequality has a significantly positive impact on SMEs manufactures` performance. This finding implies that as salary inequality becomes larger, the SMEs manufacturers tend to have better operational performance.
    Relation: 管理與系統, 20(3), 459-480
    Data Type: article
    Appears in Collections:[Department of Public Finance] Periodical Articles

    Files in This Item:

    File Description SizeFormat
    459-480.pdf1820KbAdobe PDF2747View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback