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    题名: 高階專業經理人激勵控制制度之研究
    作者: 馬慈婉
    贡献者: 吳思華
    馬慈婉
    日期: 1990
    上传时间: 2016-05-04 14:21:21 (UTC+8)
    摘要: 論文提要
    近兩世紀以來，專業經理人在企業成長中扮演著舉足輕重的角色。隨著企業規模的擴大，經營權與所有權分離已成必然趨勢，專業經理人取代了企業主成為企業實際的統治者。然而，由於專業經理人並未真正擁有企業，故與企業主間存有目標衝突，因而衍生出代理問題。
    影響專業經理人能否做出符合企業最佳利益的關鍵，乃在於企業主對專業經理人所採行的激勵控制制度。一套有殼的激勵控制制度，能使專業經理人在追求個人私利的同時，也使企業利益達到極大。因此，本論文的目的即在：
    1.了解台灣企業中，高階經理人的薪資獎酬制度，以及對其之控制力量的現況。
    2 .釐清目前台灣企業中，影響企業對高階經理人所採行之薪資獎酬制度的相關變數，以及該制度對縮小專業經理人與企業主目標衝突的有效性。
    3. 探討目前台灣企業中，對高階經理人之控制力量的來源，及此控制力量對縮小專業經理人與企業主目標衝突的有效性。
    本論文以問卷調查法分析研究問題，以民國七十八年版中華徵信所「中華民國大型企業排名」中之五百家最大企業，以及I C產業中非外國子公司之企業為研究對象。回收有效樣本共計65份。資料分析方法有百分比、平均數、標準差、次數分配、集群分析、變異數分析、以及複迴歸分析。
    經統計分析後，本論文主要的結果如下：
    1.在對高階經理人的激勵方面，目前台灣企業常採用「獎勵過去的現金薪資獎酬」，較少採用「獎勵過去並激勵未來的薪資獎酬」；而在決定高階經理人薪酬多寡時，企業普遍由經營成果直接衡量其績效，很少透過資本市場的指標間接衡量。在對高階經理人的控制方面，「職業道德」、「工作的內部報酬」、「接收的威脅」以及「管理人力市場」均會對高階經理人形成一股不可忽視的控制力量。
    2 .企業控制類型、產業類型興高階經理人年資皆會影響企業對高階經理人所採行的薪資獎酬制度。而產業類型或高階經理人年資不同的企業，應對其高階經理人採取不同的薪資獎酬制度，方能促使其高階經理人在追求個人私利的同時也能達
    到企業利益極大的境界。
    3 .企業控制類型、企業規模、高階經理人的年齡與風險規避程度皆會影響對高階經理人控制力量的大小。而「管理人力市場」與「工作的內部報酬」這兩種對高階經理人的控制力量，對縮小其與企業主目標衝突上具有相當的效用。
    針對研究結果，本論文歸納了兩點結論：
    1.名望類的獎酬在某些情境下，對高階經理人具有相當的激勵作用，比單純的財務獎酬，更能促使高階經理人擁有與企業主較為一致的目標，以解決代理問題。
    2. 企業主應主動掌握各種情境因素，影響對高階經理人的控制力量，從而影響其行為表現，以符合企業主的希望。
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    描述: 碩士
    國立政治大學
    企業管理學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005908
    数据类型: thesis
    显示于类别:[企業管理學系] 學位論文

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