隨著社會經濟的持續發展與工資的不斷提高，中國大陸的勞動力優勢已遠遠不如以往。勞動力成本上升只是台資企業在中國大陸所面臨的問題之一，而最嚴重的問題是勞動密集型台資企業無法滿足新生代農民工在思想、價值觀以及動機上的需求。個案公司(M公司，以下簡稱“M公司”)基於農民工價值觀的根本性變革的大背景下，仍對其進行相應的激勵制度構建。 本文M公司作為典型代表的台資企業，對新生代農民工的激勵方案建構具有較強的借鑒意義，對於從事新生代農民工管理的研究人員和工作人員也有一定的參考價值。本研究之目的在於幫助M公司完善新生代農民工薪酬體系，並在分析M公司自身實際情況的基礎上，制定一套針對新生代農民工切實可行的激勵方案，從不同方面為M公司的績效管理提供建議及改進設計M公司針對新生代農民工的激勵方案。 為此，本文基於台資企業所面臨的現狀，根據M公司的個案來進行相應的研究。筆者整理出來的M公司從2002年至2011年每年度的農民工流失率得知：（1）M公司從2002年-2011年農民工流失率是呈上升趨勢，2011年度的農民工流失是2002年度的5.5倍，平均每年離職率上升幅度在22%左右；（2）M公司直接員工平均人數是2693人，以2011年303%的年離職率來計算，那麼每年離職的直接員工人數是8160人，平均每個月離職人數是680人。 根據調查結果，本文將M公司農民工流失原因從外界因素分析、企業內部因素以及農民工個人因素分析分為三個層面對其進行分析後，採取外顯激勵措施如薪資結構調整的薪資激勵、設計更精準呈現員工個人績效結果的績效考核制度、改進教育訓練體制、及設計崗位差異化的崗位津貼等，及內顯激勵措施如規劃傑出員工評選大會，總經理接待日，及員工關懷室EAP（Employee Assistance Programs） 透過以上改善措施，M公司2012年第一季度離職率平均降低了23.24%，效果顯著。然因M公司正進行由勞力密集轉型升級為自動化製程。在此生產流程變更下，M公司對員工的需求標準從“人力性”需求逐步向“專業性”需求進行相應的調整，從而決定對新生代農民工激勵機制構建也應該做相應的調整，但是本文並未對此進行相應的分析，可作為後續研究之重點。With the continuous development of the social economy and the salary improved, the labor resource in mainland China is not as many as ever before. The increased personnel cost is one of the problems that the Taiwan-owned enterprises have to face, and the most serious problem is that the Taiwan-Owned enterprises in mainland China can barely satisfy the requirement of the new-generation rural workers on their thinking patterns, value concepts and behavioral motives. The research of case company (M company) is to build up the related talent incentive system based on the background that the value concepts of rural workers changed is a fundamental transform in mainland China. M company is a typical representative of Taiwan-owned enterprise that it presents a useful effort not only for the new-generation rural workers’ incentive system but also for the researchers and staffs on the management of the new-generation rural workers with reference value. The purpose of this study is to help M company to improve its salary system of new-generation rural workers and set up with a really practical solution on the base of its actual situation analysis so as to give suggestions on how to improve its performance management and redesign its incentive system from various aspects. Therefore, our study is based on the current situation of Taiwan-owned enterprises face in mainland China and the practical analysis of the case company. According to the rural workers turnover rate statistics of M Company from the year 2002 to 2011, we can find that the turnover trend of M company is increasing year by year and the rate in 2011 is 5.5 times of the rate in 2002 with an average increased by 22%. Based on the turnover rate of 303% per year and the rural worker manpower of 2693 in 2011, the average turnover headcount of M company in 2011 is 680 per month and 8160 in total per year. As to our investigation and research, we do the turnover analysis of M company from the aspects of external factors, internal factors and personal factors to find out the solution for proposal. M company has taken actions on salary structure adjustment, performance evaluation based on PPS Efficiency, training and career development improvement, position allowance based on skill developed by grades. M company also has set up some programs to develop employee relations such like outstanding staff selection, general manager open day and employee assistance programs. Through the above improved actions, M company received a significant effect that the rural workers’ turnover rate of the first quarter in 2012 has decreased by 23.24%. However, M company is doing a manufacture process change from labor-intensive to automatic production so that the standard job requirements of the rural workers are also changing from the human-input to profession-input accordingly. Because of that, with the talent structure changed, M company also need to improve its incentive system accordingly on which aspect that our study doesn’t explore a lot but suggesting for further research in the future.
