政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/90043
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113822/144841 (79%)
Visitors : 51822487      Online Users : 516
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/140.119/90043


    Title: 不對稱資訊下勞工報酬契約的訂定
    Authors: 林豪傑
    Contributors: 劉維琪
    林豪傑
    Date: 1989
    1988
    Issue Date: 2016-05-03 14:11:39 (UTC+8)
    Abstract: 論文摘要
    面對工資不斷上漲的趨勢，企業當尋求有效的辦法，以盡量節省公司的總報酬成本；將福利性所得由附加( fringe)地位轉變為「基礎」(fabric)角色，正代表著節省報酬成本的一個絕佳機會。
    不過，由於公司內各個員工對福利性所得的偏好程度並不一致，因此，公司的報酬契約，除了強調福利性所得的重要性外，若能再考慮到員工的偏好差異，藉提供數額不等的福利性所得給偏好程度各異的員工，並據以扣除數額不等的薪資所得，則將使勞資雙方進一步得利。
    然而，在彈性的報酬契約中，對福利性所得偏好較高者，可能隱藏自己的真實偏好，以期減少薪資所得扣除額，致公司所能節省的總報酬成本受到限制。 因此，公司便需謹慎的決定薪資所得扣除額，以消除員工欺騙的誘因。
    基於此，本文利用代理理論，探討企業如何決定報酬契約中，福利性所得與薪資所得的關係及數額，以避免員工發生逆選擇的欺騙現象，並據以節省最大的報酬成本。 根據第四章的模式推導，本文的重要結論如下：
    一、在不對稱資訊、不連續分配下，為防止較偏好福利性所得者隱藏真實偏好，公司提供的報酬契約必須使員工覺得，隱藏與否對效用並無影響；因此，此時較偏好福利性所得者，將得到一消費者剩餘為正的報酬組合。至於較不偏好者，當其隱藏真實偏好時之消費者剩餘將為負，因此其將無隱藏的誘因，而其從選擇福利性所得得到的消費者剩餘將為零。
    二、在不對稱資訊、不連續分配下，最適報酬契約將決定於，公司內員工對福利性所得偏好程度的分配型態：
    A. 當員工偏好呈均等分配時此時公司應提供之最適契約稱為遞減型的分隔契約（separating contract）即，針對不同偏好之員工提供不同契約，且提供較多褔利性所得給較低偏好者。
    B.當員工偏好呈指數分配時此時公司應提供之最適契約為聯合契約（pooling
    Contract）即，提供相同的契約給所有員工。
    C.當員工偏好呈鐘型分配時此時公司應提供之最適契約視員工偏好在眾數前或眾數後而定。當員工偏好在眾數前，則最適契約為遞減型的分隔契約，即，提供較多福利性所得給偏好較低者，以節省較多之報酬成本。當員工偏好在眾數前，最適契約可為聯合契約，亦可為遞減型或遞增型的分隔契約，端視員工偏好程度的變化狀況而定。不對稱資訊下勞工報酬契約的訂定
    Reference: 參考文獻
    中文部分：
    1.王建煊，租稅法.10版，台北：自印，民國74年2月。
    2.王建煊，〝福利性所得〞，財稅人員進修月刊，第41期，民國74年12月。
    3.李廣訓，現代企業人事管理，初版，台北：五南圖書出版公司，民國76年10月。
    4.吳靄書，企業人事管理，7版，台北：自印，民國76年9月。
    5.盛偉德，誘導性所得稅率之研究，國立政治大學財政研究所未出版碩士論文，民國74年6月。
    6.黃瑞春，〝附屬性利益課稅問題之研究，〞。稅務旬刊第一二一一期，民國74年5月20日。
    7.翟宜萱，誘導主管制定責任目標之模式建立，國立中山大學企業管理研究所未出版碩士論文，民國73年6月。
    8.趟其文，人事管理，2版，台北：中華出版社，民國72年8月。
    9.劉維琪，資訊不對稱情況下公用事業訂價模式，台北中國經濟企業研究所，民國75年3月。
    英文部分：
    1.Allen. Steven G., "Compensation. Safety, and Absenteeism: Evidence from the Paper Industry." Industrial and Labor Relations Review, 34（1981）.
    2." Alternatives to Flexible Spending Accounts / IRS wou1d remove Effective Cost Control Flexible Benefits Will Be Norm Within 10 Years / Advantages of Sec. 401(k) Plans Go Past Contributing Before-Tax Dollars / Underwriters Hear About Problems in Flex Plans. " Employee Benefit Plan Review, June（1984）.
    3.Alvi , Eskander, " Information Revelation and Principal - Agent Contracts , " Journa1 of Labor Economics , 6（1988）
    4.Baker, Carolyn A. , " Flex Your Benefits , " Personnel Journal, May（1988） .
    5." Benefits are Getting More Flexible - But Caveat Employer, " Business Week, September 8（1986）.
    6.Carter, Michael F., and Kenneth P. Shapiro, "Develop a Proactive Approach To Employee Benefits Planning," Personnel Journal, July（1983）.
    7.Debra J. Aron. “Worker Reputation and Productivity Incentives,” Journal of Labor Economics, 5(1987).
    8.Dillion, Ray D., Betty C. Horn, and Ernest R. Larkins, “More Value from Fringe Benefit Plans," CPA Journal, November (1986).
    9.Doll, Barry F., "Staff Turnover: How to Manage it," Journal of Accountancy, Dec. (1983).
    10.Dye, Ronald A., and Rick Antle," Self-Selection via Fringe Benefits, "Journal of Labor Economics, 2 (1984).
    11.Dreher,G. F. "Predicting the Salary Satisfaction of Exempt Employees, “Personal Psychology, 34(1981).
    12.Dworkin, James B., Sidney P. Feldman, James M. Brown, and Charles J. Hobson, “workers’ Preferences in Concession Bargaining,” Industrial Relations, 27(1988).
    13.Eaton, Jonathan, and Harvey Rosen,” Agency, Delayed Compensation,” Journal of Finance, 38(1983).
    14.Ellig, Bruce R., “Total Compensation Design” Elements and Issues,” Personnel, January/February(1984).
    15.“Emplyees Opt for Jobs with Flexible Benefits,” Employee Benefit Plan Review, October(1984).
    16.Ehrenberg, Ronald G., and Robert S. Smith. Modern Labor Economics: Theory and Public Policy, 3rd. Ed. , Scott、Foresman and Company, (1988).
    17.Fragner, B, N. , “Employees’ ‘Cafeteria’ Offers Insarance Options,” Harvard Business Review, 53(1975).
    18.Freeman, Gichard B.,” The Effect of Unionism on Fringe Benefits,” Imdustrial and Labor Relations Review, 34(1981).
    19.Feuille, P., John Thomas Delaney,and Wsllance Hendrics,“Police Bargaining Arbitration, and Fringe Benefits,” Journal of Labor Research, VI(1985).
    20.Guasch, J. Luis, and Andrew Weiss, “Self-Selection in the Labor Market,” American Economic Review, June(1981).
    21.Heneman, Herbert G., Ⅲ, Donald P, Schwab, John A. Fossum, and Lee D. Dyer, Personnel / Human Resource Management, Richard D. Irwin, Inc., (1983).
    22.“Hewitt Notes Growth in Flexible Benefit Programs,” Employee Beniefit Plan Review, May(1986).
    23.Kenney, Suzanne M., “How to Cure Employee Flexophobia,” Personnel, February(1986).
    24.Lazear, Edward P., “ Agency, Earnings Profiles, Productivity, and Hours Restrictions,” American Economic Review, 71(1981).
    25.Lazear, Edward P,. and Robert L. Moore, “Incentive, Productivity, And Labor Contracts,,” Quarterly Journal of Economic, (1984).
    26.Leonesi, Micharel V., “In-kind Transfers and Work Incentives,” Jouenal of Labor Economics, 6(1988).
    27.Milkovich, George T., and Michael Delaney, “ A Note on Cafeteria Pay plans,” Industrial Relations, February(1975),
    28.Mitchell, Olivia S., :Fringe Benefits and Labor Mobility,” The Journal of Human Resources, XV Ⅱ(1982).
    29.Mookherjee, Dilip,. “Involuntary unemployment and Worker Self-selection, “Journal of Economic Theory, 45(1988), pp. 171-188;
    30.Moore John, “Optimal Labour Contracts When Workers have a Variety of Privately Observed Reservation Wage,” Review of Economic Studies, LⅡ(1985), pp.37-67;
    31.Murphy, Kevin J., “Incentives, learning, and compensation: a Theoretical and Empirical Investigation of Monagenal Labor Contracts,” Rand Journal of Economics, 17(1986, pp. 59-76;
    32.Myerson, Roger B., “Optimal Auction Design,” Mathematics of Operations Research, 6(1982), pp.58-73.
    33.Nichols, Albert L., and Richard J. Zeckhauser, “Targeting Transfers Through Restrictions on Recipients”, AEA Papers and Proceedings, 72(1982).
    34.Organ, Dennis W., and Thomas Bateman, Organizational Behavior, Texas: Business Publication, (1986).
    35.Rowland, Kendrith M. and Gernald R. Feris, Research in Personnel and Human Resources Management, Illinois: Jai Press Inc., 3 (1985).
    36.Rudin, W., Principles of Mathematical Analysis, 3rd.
    37.Ryland, Elisabeth K., and Benson Rosen, “Attracting Job Applicants With Flexible Benefits,“ Personnel, March(1988).
    38.Salop Joanne and Steven Salop,” Self-selection and Turnover in The Labor Market,” Quarterly Journal of Economics, (1976).
    39.Stacy, Adler, “New Flex Software Lures Smaller Firms,” Business Insurance, May 30(1988).
    40.Tane, Lance D., “Resources Issues in Mergers,” Topics in Total Compensation, Spring(1988).
    41.Tane, Lance D., The Three Levels of Benefits Communication,” Personnel Journal, March(1987), Tuyl, Paul Van,” Communications: Key to a Successful 401(k) Plan,” Personnel, March/April(1984).
    42.Winkler, Donald R., “The effects of Sick-Leave Policy on Teacher Absenteeism,” Industrial and Labor Relations Review, 33(1980).
    43Wiseman, Mark G., “An Overview of Flexible Compensation,” Topics in Total Compensation, Fall(1987).
    Description: 碩士
    國立政治大學
    企業管理學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005552
    Data Type: thesis
    Appears in Collections:[Department of Business Administation] Theses

    Files in This Item:

    There are no files associated with this item.



    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