本研究以2009年至2012年企業之財務報表中關於所得稅項目探討企業特性與財稅所得額差異之關聯性。實證結果顯示，應計項目較多的企業，其財稅所得額差異為正向關係。企業特性方面，獲利能力與銷貨成長率較高的企業，其財稅所得額差異較小，符合假說預期。另外，在控制產業特性後發現，電子業暫時性財稅所得額差異顯著高於非電子業，但電子業之投資抵減利益顯著高於其他產業，因而有較低之應納稅額。營建業之免稅財稅所得額差異顯著高於其他產業，符合我國稅法土地所得免稅之規定。最後，企業規模在永久性財稅所得額差異與暫時性財稅所得額差異都有不同的關係，在永久性差異中為負向關係，顯示出企業規模較大，較有資源進行降低應納所得稅的租稅規劃;反之，在暫時性差異中為正向關係，符合政治成本假說。應計調整項目愈多之企業，其財稅所得額差異具有正向之關係。 / Using a sample of Taiwan listed and OTC company, this research examines the relationship between firm characteristics and the differences in book-taxable income from 2009 to 2012. Empirical results show that firms with more accruals tend to have greater book-tax differences. From the perspective of firm characteristics, firms with greater profitability and sales growth rate tend to have smaller book-tax difference. The results are consistent with the expectation of the research hypotheses. Further, after controlling for the industry effects, the results show that the electronics companies have higher amount of temporary book-tax difference; however, they have greater investment tax credit than non-electronics companies, resulting in lower tax payables. In contrast, construction companies have higher tax-exempt book-tax difference than other companies, consistent with the provision of Taiwan’s tax law exempting capital gains on land transaction. Finally, the relationships between firm size and permanent or temporary book-tax income difference are different. Large firms tend to have a negative permanent book-tax difference, consistent with the notion that large firms own more resources for tax planning to reduce the tax payables. On the contrary, large firms tend to a positive temporary book-tax income difference, which is in line with the political cost hypothesis.

對企業來說，組織內部的公平，關係著整體企業是否能有效的運作，而職位評價就是以此為目標，透過各職位的相互比較，建立起組織內公平的薪資率及薪資幅度。過去雖有許多學者提出許多不同的職位評價因素，但隨著全球產業環境的快速變遷，所需的職位評價因素是否會隨著產業別、組織規模等企業特性而有所改變，值得進一步探討。因此，本研究提出企業特性與職位評價因素兩變數進行深入探討，並以企業所屬產業別及組織規模作為企業特性之操作變數，藉此來衡量與職位評價因素之關係。 本研究對國內人力資源管理功能主管，以問卷方式收集樣本來進行分析，結果發現企業所屬產業與組織規模確實會影響對職位評價因素的選項，亦即企業特性會影響組織的職位評價因素。本研究在進行交集分析後，更找出廣泛使用且所有產業均適用的職位評價共同因素，以及過去未被重視但部分特定產業所應具備的職位評價獨特因素。最後，本研究利用分析的結果，提出管理上之建議，供各界作為參考。 / The job evaluation factors have been researched by many scholars and experts in human resource filed from the 1920s to the present. However, most researchers focused on values inside the organization by using evaluation of job descriptions, and the most research results seemed less consideration with the influences of the global environment has on many different organization situations . For realizing the diverse aspects of job value in different enterprise’s characteristics which including industry categories and organization scope, this research hereby attempts to analyze (1) if the characteristics of industry category and organization scope can influence the job evaluation factors of a enterprise (2) which job evaluation factor suits for every kind of enterprises (3) which job evaluation factors were not given weight on before but useful for specific industries at present. The method of this research was to collect data by sending questionnaires to the human resources management department executives in domestic companies. Through the feedback of questionnaires, this research finds the different characteristics of industry categories and organization size can really influence the job evaluation factors in different enterprises. After cross-analyzing the collected data, this research finds the common factors which have widespread used in various enterprises and that are suitable for all jobs in every industry. In the meantime, this research finds out the unique factors which had not been given weight to in the past but should have importance currently for some specific industries. In the end, this research utilizes the analysis results as a way to put forward the managerial suggestions and to offer a useful reference for the further relevant research and practice.