人力資本、薪酬與組織績效之關聯-跨產業之縱貫性研究; The Relationship among Human Capital, Compensation, and Organizational Performance: A Longitudinal Study

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Title:	人力資本、薪酬與組織績效之關聯-跨產業之縱貫性研究;The Relationship among Human Capital, Compensation, and Organizational Performance: A Longitudinal Study
Authors:	楊鴻仁;Hong-Ren Yang
Contributors:	人力資源管理研究所
Keywords:	薪酬;人力資本;訓練遞延效果;Human Capital;Deferral Effect of Training;Compensation
Date:	2005-07-08
Issue Date:	2009-09-22 14:04:29 (UTC+8)
Publisher:	國立中央大學圖書館
Abstract:	本研究以國外學者對於人力資本及薪資的相關理論與研究為基礎，針對人力資本投資與組織績效的關係，檢驗薪酬究竟具備中介變項或是干擾變項的效果。本研究利用台灣證券交易所、公開資訊觀測站、真相王證券專業線上服務及台灣經濟新報資料庫所提供之公開財務報告資訊作次級資料分析。研究對象為167家完整揭露研究所需資訊之台灣上市公司，以員工年資、學歷及兩個年度的訓練費用作為人力資本指標，利用迴歸分析探討組織績效受到前期人力資本投資與薪酬的影響。本研究假設驗證結果如下：一、員工年資與組織績效間呈U型的曲線關係之假設獲得支持。研究結果顯示員工年資初期與組織績效呈負向關係，隨著年資的增長，兩者的關係將轉變為正向關係。二、研究結果發現學歷對組織績效的正面影響最為顯著，同時支持公司對於員工訓練的投資會產生時間遞延的效果，對未來的組織績效產生正面影響。三、薪酬的中介效果獲得部份支持。在學歷與組織績效的關係中，結果顯示薪酬不具備中介效果；在員工訓練投資與組織績效中，結果則顯示薪酬具備顯著的中介效果。四、薪酬對於人力資本投資與組織績效關係的干擾效果並未獲得支持。 The current study examined the mediating and moderating effects of compensation on the relationship between human capital investment and firm performance. The subjects were 167 listed cross-industry companies with all the data of interest available from a pool of 728 companies in Taiwan. The results of regression analysis with longitudinal data showed that employee tenure exhibited a curvilinear (U-shaped) effect on firm performance, as well as the positive directing effect of education level and deferral effect of training on firm performance. Compensation as a mediator in the relationship between training investment and firm performance was significant, while its moderating effect did not receive support. The present study highlighted the controversy over the direct impact of human capital on firm performance and the function of compensation between human capital and firm performance.
Appears in Collections:	[Graduate Institute of Human Resource Management ] Electronic Thesis & Dissertation

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