論文提要內容： 知識經濟時代的來臨，員工對於企業的期望不再僅是要求完善的薪酬制度以求得家庭溫飽即可，更希望能擁有參與企業內部決策的機會，以獲得工作滿意及個人的成就感。企業主亦逐漸認知到要吸引優秀的員工，無法單就薪酬的給予激勵，於是在當前產業人才競爭激烈的環境下，企業多藉以分紅入股的財務參與來提高員工工作意願，使員工獲得企業所有權之參與來提高員工組織承諾;再者，為避免股票分紅所引起的搭便車效應，學者們紛紛建議應搭配決策參與之措施與之抗衡，希望藉由妥善的參與制度以提升員工對於組織的認同感，進而提升組織績效。 本研究將以台灣上市、上櫃、興櫃及公開發行之所有產業為研究對象，利用2003年期的問卷調查資料及2004年期的財務會計資料，針對國內產業目前所採行的員工參與制度，包含股票分紅之財務參與，溝通、團隊參與之決策參與，就以生產力為指標的組織績效進行實證分析，以探究員工決策參與及財務參與對於企業生產力的影響。共發放問卷至1,392家公司，經刪除資料不足之樣本後，實際回收198份問卷，整體回收率約為14.22％。 結果指出，財務參與部分，企業實施股票分紅制度對於提升企業生產力有正向且顯著的影響;決策參與部分，實施溝通機制對於提升企業生產力亦有正向且顯著之影響，然而，實施團隊參與對於提升生產力則無顯著影響。進一步討論員工財務參與及決策參與共同實施的作用，股票分紅與溝通機制同時實施，對於員工生產力的無顯著影響；股票分紅與團隊參與同時實施，彼此可抗衡所產生之問題，於是對於提升生產力有正向且顯著之影響。 ABSTRACT Taiwanese firms have been growing rapidly in the past decade. Employee participation, which can attract and retain high quality employees, has been thought as one the key successful factors for contemporary enterprises. Most of Taiwanese firms, as well, catch the growing trend and adopt stock profit sharing plans and participative decision-making for the purpose of enhancing organization performance. In order to examine the effects of employee participation in Taiwanese firms, the study collected a data set containing financial data and survey data to examine the effects of employee participation plans on firm performance. After collection, there are totally 198 questionnaires replied, yielding a 14.22 percent response rate. Stock ownership programs have positive effects on organization productivity. However, participative decision-making plans didn’t affect organization performance. At the mean time, the effects of communication plans on organization performance. Finally, when firms adopt financial participation and participative decision-making at the same time, the firm’s productivity will be enhanced significantly. That is, the positive interaction effects between participative decision-making and financial participation exist.
