中國於2008年1月1日開始實施勞動合同法，這部勞動合同法在保障勞工的工作權益作了很多詳細的規範，主要目的在推動勞動合同法的實施，促進勞動關係的合諧，本研究主要對勞動合同法的內容作探討，勞動合同法法理之研究，勞動合同實施之評議，新勞動合同法引起外資出走潮，新勞動合同法對台商之衝擊，對在大陸台商經營所面臨的勞工成本問題作探討。 在勞動合同法下台商如何面對未來，必須重新思考人力資源的配置，台商在經營成本大增下從聘僱、資遣、人力派遣上都將受到嚴格規範，必須檢討人事成本，思考產業轉型，提高產品附加價值，避免大量仰賴勞動力，提高自動化生產，提高人力素質創造更高的企業附加價值。

誠如馬克思(Karl Marx) 所言，人力磨坊造就了封建地主社會，蒸汽工廠造就了工業資本家的社會 。在歷史的演變中，我們可以很清楚發現，當經濟產生本質上之改變時，每每造成社會結構劇烈地改變。從資本主義經濟之發展觀察，特別是從由原始資本累積至自由競爭階段，再由自由競爭進入壟斷階段，企業併購始終伴隨著資本主義經濟發展，也深深影響著社會結構之變動。觀諸企業併購原屬市場經濟成熟，及資本市場發達國家或地區之產物，以社會主義公有制為其政經本質之中國，應與市場經濟之屬性杆格不入；但在西元二００一年以後，全球併購市場發生板塊遷移之重大變化，傳統上居於併購重鎮之美國及歐洲均呈現大幅萎縮現象，而日本除外的亞洲則成為新興的市場，其中以號稱「世界工廠」亦儼然成為「世界市場」之中國大陸，以後來居上之勢，持續受到矚目。 企業併購一個顯為法律上饒富興味之課題，這不只是因為併購具有多種的形態，更因為併購涉及企業間複雜之權利義務關係，使得多種面向法律領域都與之產生牽連。其中「企業併購勞動保護議題」，更為思考勞動法如何面對全球化問題之觀察窗口。過去那些把世界從政治上分為一塊一塊、從法律上分為一國一國邊界之主權劃分方式，正被日益興起之全球化力量所穿透，進而使得經營組織、法人格等人為的資源配置限制範疇，由封閉走向開放，帶來勞動關係的變動。從各國法制比較分析可知，關於企業併購對勞動契約產生之影響，實牽涉一國經濟發展政策與勞工權益衡平之考量，該等考量之結果則體現在該國之勞動法制上；因此，不同國家之勞動法制在企業併購時，對勞動契約產生之影響，也有不同之樣貌。前述議題之於中國，在其特殊的政經體制發展下，更值得研究。 本文研究發現，中國大陸企業併購對勞動契約產生之影響，在二００八年一月一日《勞動合同法》實施前後，展現不同樣貌。在該法實施前，企業併購過程中勞動關係之處置，從理論到實踐、從政策依據到操作方法，存在著許多亟待解決之問題。該等問題在《勞動合同法》公佈施行後，是否戛然而止；除有待觀察外，透過本論文之探討，或可預見端倪。 / History clearly tells us that a change in the nature of an economy always brings significant changes to the social structure. When we study the development of capitalism, especially from the stages of ancient accumulation of capital, to free competition and monopoly, corporate mergers have always gone hand in hand with the development of capitalism, and have always contributed a material effect on the change of social structure. Corporate mergers are the products of a mature market economy and developed capitalist countries or regions. With a socialist common ownership economic and political base, China should not have anything with the characteristics of a market economy. However, the global merger market developed a huge change in the landscape after 2001, when we started to see a large decrease in the original major merger regions, US and Europe. Asia, except Japan, has become the newly emerged market. The “world's factory", China, has turned into the “world’s market” and fast advanced to lead the crowd, capturing the focus of attention since then. Corporate mergers are a very interesting legal topic because of their multiple forms and multiple links to different legal aspects as mergers are related to the complicated rights and obligations among corporations. One of the aspects, “Labour Protection in Corporate Merger”, is the observation window for the Labour Law in globalization. In the past, the world was divided by means of politics and jurisdiction, with clear boarders and independent countries. These are now increasingly penetrated by the force of globalization. The once closed resources allocation scopes of operating organizations and legal entities have started to open up, which leads to the change of labour relationships. It can be seen from comparing and analyzing the laws of different countries that the effect of corporate mergers on labour contracts is related to the balanced consideration of the economic development policy and labour rights. This balance consideration results in the labour law of the individual country. Different labour regulations of different countries have different effects on labour contracts in corporate mergers. As mentioned above, China is especially worth studying because of its special economic and political systems. This study found that there were different effects on labour contracts from corporate mergers in Mainland China before and after the implementation of "Labour Contract Law" on 1st January, 2008. Before the Law was implemented, there were a lot of unsolved issues on labour relationships in a corporate merger, from theoretical to practical levels and from the policy basis to actual operation. It is true that we have yet to wait and see whether the launching and implementation of the “Labour Contract Law” will be able to solve the problems, but we might still be able to get some clues through the discussion of this study.

經濟全球化之腳步愈加快速、生產已跨越國界，台商當初大舉赴大陸投資，主要著眼點在於大陸生產成本較為低廉，為求降低成本以提高毛利率與競爭力。中國在「十一五計畫」及中國十七大之後，經濟及產業政策已有所轉變，經濟成長驅動力逐漸由出口及投資轉為培植內需消費，隨著中國改革的深入和經濟體制的轉軌，其勞動關係已發生了重大變化。2008年1月1日正式實施《勞動合同法》，主要目的在保護勞動者的合法權益，並促進勞資關係和諧發展，此法對我國台商在中國大陸必會產生影響，綜合上述，本研究欲從企業社會責任的觀點來探究中國實施勞動合同法後之影響，期能以一全面性的觀點論述之。 研究顯示勞動合同法確保雇主對勞工的照顧、提高勞工權益，其中包含工資、休假、加班、保險福利、經濟補償金與退休金等，針對雇主與勞工簽訂書面合同的部分，作一完整且較嚴格的規範，希望能讓勞工工作有保障，薪資更穩定，並特別針對不願意簽訂合同的企業，訂定了處罰條例，迫使企業主動與勞工簽訂勞動合同，這對企業人力資源管理乃至企業全面經營管理產生深遠的影響，尤其以勞力密集型企業或中小企業衝擊較大，預估將造成企業勞工方面經營成本大幅增加，並加重企業社會責任。而勞動合同法也舉起了道德和責任“利劍”，它將保護和鼓勵那些堅持企業社會責任的人力資源外包機構，保障員工的權利，明定企業應負的義務。 勞動合同法透過法律強制企業遵守執行，短期而言對企業成本，用人決策及人力資源管理方面產生約束，但就長遠來看，此法提醒了企業主及社會群體企業社會責任的意識，因此，本研究建議對於企業主而言除了達成企業的基本責任－獲利外，尋求發展新的經營模式，優化企業各環節的管理流程，有別於其他競爭者，發揮自有的經營特色，在人員管理上，招募對的人，安排對的事，發揮員工的能力與積極性。

2008年元月實施的《中華人民共和國勞動合同法》，是中國大陸政府當局宣告擺脫過往提供低廉人力資源的新興國家形象，挑選更願意肩付企業社會責任的企業，轉型成為真正大國。這部勞動合同法在更全面保障勞工權益時，被資方及部分學者視為一部親勞方遠資方的法令，執行後衝擊許多外商，其中包括台商。 2008年元月實施的《中華人民共和國勞動合同法》，是中國大陸政府當局宣告擺脫過往提供低廉人力資源的新興國家形象，挑選更願意肩付企業社會責任的企業，轉型成為真正大國。這部勞動合同法在更全面保障勞工權益時，被資方及部分學者視為一部親勞方遠資方的法令，執行後衝擊許多外商，其中包括台商。 本論文針對勞動合同法對台商造成的影響進行探討，不同產業的台商受到影響的差別性，並研討台商因應之道，例如作出內部制度改革及遷徙廠房等，遷徙路線是本文探討焦點。 本論文透過與台商的深度訪談獲得相關資訊，歸納出台商在勞動合同法實施後，決定西移入中國大陸內地、南移向東南亞國家、或是向東返回台灣投資的三個遷徙路線，與作出這個決定的背後考量。 2008年台灣總統大選後再次政黨輪替，馬政府團隊重新開啟與對岸的交流，台灣當局也利用這個台商思動和兩岸融冰的時機，提供優惠政策吸引台商返台投資。勞動合同法的頒布也牽動台商在兩岸的移轉和經營的變革。 / Law of The People’s Republic of China on Employment Contracts is executed to get rid of the image of offering cheap human resource, Mainland China’s stereotype for investors in majority. After practicing the Law, the government expects to attract enterprises with more willing of taking social responsibilities to transform as the modern country. The Law protects labors’rights more completely, but is regarded a bias against investors. The consequence of practicing the Law impacts many foreign investors, including Taiwanese businessmen. This thesis discusses how the Law impacts Taiwanese businessmen, various effects to different businesses, and the responses from Taiwanese investors, such as the innovation of internal system and removal of business. Where do those Taiwanese businessmen remove their investment is the key point of this thesis. The conclusion of this thesis is based on one-by-one interview with selected Taiwanese businessmen among various businesses. If they decided to remove the investment, three routes are mostly considered: east to interior land of Mainland China, south to East Asia countries, and east to Taiwan. This thesis also indicates why they do such considerations. 2008 Taiwan Presidential Election rotated ruling party. KMT Ma government restarts the interaction with Mainland China and takes advantage of ice-breaking timing to offer favorable policies to attract Taiwanese businessmen to return to Taiwan. The execution of Law of The People’s Republic of China on Employment Contracts also affects the move of Taiwanese businessmen and the mode of business operation.

2008年，作為大陸勞資關係領域最重要的一部法律，「中華人民共和國勞動合同法」正式實施，這部法律將重構大陸勞資關係，影響到產業投資等實體經濟領域，並對社會關係、政治進程產生明顯影響。雖然，「勞動合同法」的意義在大陸官方被極力宣揚，但其在民間卻獲得兩種不同的聲音。普通勞動者以及他們的代言人均高度贊揚這部法律的救濟作用，將扭轉普通勞動者目前的弱勢地位；而企業主、資方代表和他們的擁護者則嚴厲批評法律的矯枉過正的做法，聲稱對勞動者的過度保護將極度損害企業投資方的利益，也有可能造成勞動者的惰性，實際上是一種不當保護，最後將會造成勞動者和企業主的雙輸局面。 因此本文的主要目的就在於通過對勞動合同的立法背景、理由、主要內容的梳理，探討新頒「勞動合同法」對企業微觀經營管理、人力資源管理實務以及宏觀的營運戰略的影響，並提出筆者的建議。構成本文的主體內容將包括四個部分，即背景、內容、影響與應對策略。在背景部分，將主要闡述新頒「勞動合同法」的立法背景及社會政治經濟環境等內容，了解「勞動合同法」的立法理由和目的。隨後，將著重分析「勞動合同法」相對於以前的「勞動法」在規範勞動關係方面的重要變化和其主要內容。在第三部分，將是為應對「勞動合同法」企業人力資源管理實務方面進行的調整。當然這種調整會對企業的多方面造成影響，因此在詳細評估這種影響後，本文提出了企業經營管理三種策略調整模式：「改革模式」、「創新模式」和「保守模式」，並認為台資企業目前可以選擇的是改革和創新模式。

中國大陸於一九九五年施行《勞動法》，卻因施行多年，部分內容無法因應環境變遷，而產生許多勞動糾紛。為求政權穩固與社會和諧，中共於二○○八年公布施行《中華人民共和國勞動合同法》（以下簡稱為《勞動合同法》），企圖以此法調整勞動關係，促使勞資雙方權利義務取得平衡，以維護社會和諧。 然《勞動合同法》自立法之初至公布施行，引發「傾斜保護勞動者」之疑義，不斷被各界所批評，尤其對台商企業而言，早期勞力成本低廉、招募容易的利基不再，現今勞動力的取得必須簽訂勞動合同，以兼顧勞動意識的抬頭與法令規章的保護，使台商在經營管理上備感壓力，甚至必須遷移他地或轉移他國。 儘管投資環境丕變，台灣企業與台籍人士仍持續前往中國大陸投資、設廠與工作，在此前提下必須了解《勞動合同法》對台商的影響與因應之道。 本研究透過台商企業人才招聘與任用之實務案例，藉由文獻資料分析法，對《勞動合同法》之立法、特色、重要條款與實務案例等進行初探。了解《勞動合同法》對台商企業管理之影響，除了經營成本提高之外，其促使台商企業必須重視勞動法令規章、勞資關係和諧、經營管理風險等問題，同時致力於建立健全的規章制度，招聘與任用安全、穩定的人力，此乃有利於提升企業的競爭力，維護企業生存與發展的因應之道。冀望後續在企業人力資源管理的應用層面進行深入探討，以作為台商企業、台籍幹部、政府部門及有志於中國大陸研究者之參考。 / The mainland China implemented the Labor Act in 1995. However, its partial content cannot cope with the environmental changes due to its implementation for too many years and generated a lot of labor disputes. In order to have a stable government power and social harmony, the CPC issued to implement the PRC Labor Contract Act in 2008 (hereinafter referred as the “Labor Contract Act”) for the purport to adjust the labor relationships by this Act for the balance promotion of rights and obligations between both parties of employees and employers in order to maintain social harmony. However, the Labor Contract Act induces the doubtful concern of inclined protection of labors since its legislation till its issued implementation. It continuously subjecting to the criticisms from all parties; especially for Taiwan enterprises, the niches of lower and cheaper labor costs and easy recruitments in the earlier phase are no longer appeared. Currently the acquirement of labor power should be signed with the labor contract for given considerations on the rising of labor conscious and protection of legal regulations and decrees, which make Taiwan enterprises to subject multiple stresses on their operations and managements and even make them need to move toward other place or transfer to other country. Although the sudden change of investment environment, Taiwan enterprise and Taiwan people still continuously go to mainland China for their investments, factory installations, and workings. Under this premise, it needs to realize the effects of Labor Contract Act on Taiwan enterprises and the coping ways for it. This study conducted the initial investigation on the legislation, feature, important provisions, and practical cases of the Labor Contract Act through the practical cases of personnel recruitments and employments by Taiwan enterprises via the literature data analysis method. It realized the effects of Labor Contract Act on the administrative managements of Taiwan enterprises. Besides the increases of operational costs, it pushes Taiwan enterprises to have their necessary emphasizing on those issues such as the labor provisional regulations and decrees, harmony of employees and employers, and the risks of operations and managements, etc. At the same time, they should strive on the establishments of robust provisional regulation systems, recruitments and employment safety, as well as stable human powers. These are the coping ways that will benefit the competition powers of enterprises as well as maintain the enterprise survivals and developments. We expect to conduct the in-depth subsequent investigation on the application layer of human resource managements in the enterprises in order to have a reference for the Taiwan enterprises, Taiwanese cadres, government divisions, and the researchers who have their interests on mainland China.

追求經濟成長是中國大陸這幾十年來的發展重點，但追求經濟成長所衍生的勞動問題卻日益嚴重。雖然中國大陸在1995年頒布《勞動法》，但執行成效不佳，反而由於經濟發展，產生更多新的勞資問題。因此，2007年6月29日中國大陸頒布第一部有關勞動合同制度的全國性專門法規《勞動合同法》，於2008年1月1日起施行。希望藉由此法的頒布，能杜絕勞動者權益長期受到忽視、侵犯的情況。 《勞動合同法》之立法目的係以傾斜保護勞工之權益為主，並基於《勞動法》之基礎而具體地以總則、勞動合同的訂立、勞動合同的履行和變更、勞動合同的解除和終止、特別規定(集體合同、勞務派遣、非全日制用工)、監督檢查、法律責任、附則…等八章，共九十八條條文來規範勞資雙方之權利義務。當中國大陸勞動法令內容從定義模糊不明到明確規範；從有法「應」依到有法「必」依的過程中，必然對企業的營運管理產生影響。 《勞動合同法》之施行將對於眾多赴中國大陸從事商業投資活動之外商投資企業，在關於企業經營成本、企業內部管理、企業招聘人力及法律責任…等方面產生重大之影響及衝擊。外商投資企業在中國大陸工業增加值比重中佔了四分之一，就業人數至2007年達1583萬，對外商的衝擊為何？尤其是勞動力密集產業。所以希望外商投資企業能評估《勞動合同法》所造成之影響，針對《勞動合同法》之衝擊而擬訂完善之因應策略。《勞動合同法》實施後所產生的影響，台商應如何面對﹖希望本研究可以做為台商企業在中國大陸投資的參考。 / Pursuing the economical growth has been the main policy of China for decades. However, the labor problems derived from such development are getting worse. Although the government of the People’s Republic of China passed the 《Labor Law》 in 1995, it achieved little in execution and resulted in more labor-management problems. Thus, the government of the People’s Republic of China promulgated the first national labor specific regulations, 《Labor Contract Law》 on June 29, 2007 and has put it into effect since January 1, 2008. The law has been expected to eliminate the situations of long term ignorance and offense of labor rights. The purpose of 《Labor Contract Law》 inclines to protect the rights and interests of the labors. It is based on the 《Labor Law》 and clearly specifies the rights and obligations of both parties by the eight chapters, a total of 98 Articles: General Provisions, Conclusion of employment and Termination of Employment Contracts, Special Provisions (Collective Contracts, Placement, Part-time Labor), Monitoring Inspections, Legal Liability, and Supplementary Provisions. According to the law, Mainland China will experience the china will experience the changes: from the vague definition to clear standards and from the law “should be” in accordance with the law “must be” in accordance with the process. Such changes will affect the operation of the corporation and then the business management. The enforcement of 《Labor Contract Law》 has dramatically impacted foreign-invested enterprises in China on the company operating cost, business administration, aspects of employment and legal liability…etc. Foreign-invested enterprises in China account for a quarter of the added value. Employees of foreign-invested enterprises had reached 15.83 million by 2007. What the impact will be on foreign-invested enterprises, especially on the labor-intensive industries? Therefore, it is hoped that foreign-invested enterprises will re-evaluate the impact of 《Labor Contract Law》 and formulate effective measures. With the execution and the impact on enterprises, how should the Taiwan inventors cope with? The researcher hopes the study may serve as a reference to the Taiwanese enterprises with investment in China.

「中華人民共和國勞動合同法」於2008年1月1日施行，導致企業用人成本提高，於是企業開始採取一些變革策略，這些策略包括1.全盤接受2.廠區內遷3.招聘退休人員4.自動化及工作外包5.遇缺不補或凍結人事6.要求員工辭職7.裁員8.勞動契約到期不續簽9.提前簽定勞動契約10.轉移員工至派遣公司11.歇業12.關廠13.外移14.棄廠潛逃等。本研究依照「接受法令」的程度，將14項變革策略分為『接受法令』、『接受但有措施因應』、『閃躲法令規定』及『不接受規定』等四類，總計收集大陸台商及員工有效樣本168份，並進行這四類在員工心理契約、組織承諾、組織核心競爭力、及組織績效量表上的信效度分析、變異數分析、及事後考驗，希冀可以作為政策發展者及企業決策者之重要參考。 / 本研究結果顯示：1.各量表之信效度頗高，在心理契約、組織核心競爭力、與組織績效方面，『接受法令』組顯著地優於『閃躲法令規定』組。2.在心理契約及組織績效方面，『接受法令』組的分數也顯著地比『接受但有措施因應』組及『不接受規定』組為佳。3.若將『接受法令』、『接受但有措施因應』歸為接受組，『閃躲法令規定』及『不接受規定』歸為拒絕組時，接受與拒絕組在員工心理契約、組織核心競爭力、及組織績效皆有顯著的差異。最後，研究者嘗試提出「變革策略之競爭力模式」。 / 總而言之，本研究結果支持心理契約、組織承諾對組織核心競爭力、及組織績效的影響，且亦支持組織核心競爭力對組織績效的影響。另外，建議後續研究者或可配合人力銀行或中國學術研究單位，再進一步進行縱貫性研究。最後本研究提出後續學術研究與實務應用之建議。 / "Labor Contract Law" in People's Republic of China was implemented on January 1, 2008. Since this Law, the corporate was increased personnel costs and started taking some change strategies. These change strategies including: 1.Entirely accept 2.Moving the factories to inland 3.Recruiting retirees 4.Automation and job-outsourcing 5. Recruiting freeze 6.Asking Staff for resignation 7.Layoff 8.Contratct un-renewed 9.Signing contracts before the Law was implemented 10.Transfering staffs to temporary worker services 11.Shutting down the business 12.Closing factories 13.Relocation 14. Abandoning factories and absconding. According to the degrees of “acceptance of the Law”, this study divided these change strategies into four categories, including “Accept”, “Accept, but taking actions”, “Dodging the Law by taking actions”, and “Un-accept”. / This study collected 168 samples, and used ANOVA and post-tests to know how these strategies can influence on employees’ psychological contract, employees’ organizational commitment, organizational core competitiveness and organizational performance. / According to the results of this study: 1.the reliability and validity of the scales were high, and the scores of “Accept” in employees’ psychological contract, organizational core competitiveness, and organizational performance were significantly higher than the scores of “Dodging the Law by taking actions”; 2.the scores of “Accept” in employees’ psychological contract and organizational performance were significantly higher than the scores of “Accept, but taking actions” and “Un-accept”; 3.when author divided these four categories into accept group and refuse group, there are significant difference between the scores of employees’ psychological contract, organizational core competitiveness, and organizational performance. Finally, “Organization change of competitiveness model” was proposed. / In summary, this study showed that employees’ psychological contract and organizational commitment do have the influence to organizational core competitiveness and organizational performance. It also showed that the organizational core competitiveness can influence the organizational performance. In conclusion, the model of this study and substantial suggestions were proposed for follow-up academic studies and practical applications.

台灣集團企業中到大陸工作的台籍幹部,因就業地點在大陸而需適用大陸基本養老保險制度及勞動合同法下的養老保險金及經濟補償金, 再因台籍幹部的指揮考核權在所謂集團總部的台灣而需適用台灣勞動基準法及勞工退休金條例下的退休金及資遣費,此舉除了加重勞資雙方的負擔外,也直接影響台籍幹部的就業機會.本論文係檢討台籍幹部適用兩岸退休金及資遣費制度而衍生出來的亂象,透過法律層面及實務運作的分析,提出針對台籍幹部職銜,薪酬及勞動契約之合法及合理規劃.