受美國金融風暴衝擊，2008年7月台灣失業率超過6%，失業人口達66萬人，8月份長期失業（失業超過1年）人口更高達10萬5仟人，中高齡失業人數為14萬1仟人。一般而言，失業時間越長，回到就業市場的機會越渺茫，而且中高齡失業多屬非自願性失業，通常也是家庭中的經濟支柱，一旦失去工作對家庭、社會影響極大。如何讓失業者再走出來進入工作職場做事及不放棄努力並協助低所得勞工家庭脫離貧困，將是臺灣未來社會福利制度的重要一環。 本文在研擬一套類似EITC方案，運用馬總統2008年競選時所提「468」方案、2009年臺灣省最低生活費、國際慣用貧窮線（中位數所得一半）及最低基本工資換算，並評估若在臺灣實施薪資所得租稅抵減制度（EITC）後可抵減戶數、稅式支出金額、佔2008年綜合所得稅申報戶比例等，在考量「貧窮線」、「孩童數」、「排除財產所得過高者」等因素後，模擬單親家庭及雙親家庭無扶養小孩、扶養1名小孩、2名小孩及3名小孩（含以上）適用不同的抵減率，再以抵減遞增階段抵減率和抵減遞減階段不同抵減率排列組合，運用「財政部臺灣省北區國稅局2008年綜所稅核定資料」，模擬臺灣若實施薪資所得租稅補貼制度所需稅式支出。 主要目的係針對臺灣若實施薪資所得抵減（EITC）對稅式支出影響，政府若評估該政策後實施EITC時，應以謹慎保守的態度設計架構，規模不宜過大，俟實施一段時間後，再檢討有能力擴大適用範圍，以免成為錢坑法案。補貼政策所面對的最大困難是補助的金額是否花在刀口上，福利政策難免會有錯誤補貼的情形，如何避免福利濫用及執行錯誤是成敗關鍵。

中小企業為台灣經濟發展的特色，也是台灣經濟命脈生存之所繫。2003年台灣中小企業家數占全部企業家數比重97.83﹪；就業總人數占總就業人口77.56﹪，其中又以製造業就業及僱用人數比率最高，足見中小企業對台灣社會安定及生活水準的提高，有舉足輕重的貢獻。台灣中小企業普遍多為規模小，且為家族式、集團式的經營型態；在管理上存在諸多缺失，致使企業經營績效受到影響，阻礙了企業的成長。目前有關研究台灣中小企業經營績效的文獻，大抵聚焦於從中小企業財務結構，或從組織之企業特性、經營規模方面進行分析、估計與解釋。至於有關中小企業薪資結構與經營績效成長之關連性分析，目前尚無研究論述。 本研究採用吉尼系數以2003年至2004年台灣台北縣地區中小企業製造業818家企業薪資所得為追蹤資料，計算各企業薪資不均程度；並搭配最小平方估計式模型（Ordinary Least Square）的估計，探討影響企業經營績效成長的決定因素。實證結果，企業薪資不均度與平均稅率對企業生產力、稅後淨利成長與淨值成長皆呈顯著正相關；薪資費用占銷售額比率對企業生產力、稅後淨利成長與淨值成長皆呈顯著負相關；企業主年齡對生產力之效果並不顯著，對稅後淨利成長則呈顯著負向關連，對淨值成長則呈顯著正相關；企業主之性別，對生產力、稅後淨利成長及淨值成長不顯著相關；在時間變數實證結果顯示，2004年與2003年之景氣波動對企業生產力呈顯著正面影響，對淨利成長及淨值成長之影響效果皆不顯著。

本文利用台灣2010年降低營利事業所得稅稅率之改革，檢驗公司稅率對受雇員薪資之影響。與過去文獻不同之處為，本文考量稅率與公司決策互相影響而產生內生性，因此以工具變數進行兩階段最小平方法以避免產生偏誤。並以綜合所得稅與營利事業所得稅資料對全體受雇員之個體進行分析，而非僅針對上市櫃之公司。最後發現有效稅率下降1% 能提升台灣整體受雇員平均 0.16% 的薪資。而考量個體異質性下，進行次組分析，發現在技術密集產業、大型公司、公司頂層員工所受到的影響較大；而其他產業，中小型公司以及公司基層員工的薪資受到稅率的影響較小，使得政府稅改政策並不如預期提升全民薪資。 / This paper estimates the effect of corporate income tax rate on wage by using the Taiwan Corporate Income Tax Reform of the year 2010 as a natural experiment. Different from the previous literature, we consider the endogenous relationship between the tax rate and the policy of the company. Thus, the two stage least squares method is used to overcome the endogeneity bias. Additionally, our participants include all the individual employees from the data of Individual Income Tax and Corporate Income Tax rather than only the employees of listed company. Our results indicate that a drop of 1% in corporate income tax rate would increase the wage by 0.16%. Furthermore, we test for the heterogeneous firm and worker effects by using subgroup analysis and find the technology-intensive industries, the large companies and the high-classed employees within firm have a greater impact. On the other hand, the non-technology-intensive industries, the small and medium company and the low-classed employees within firms have a smaller impact. Therefore, the Tax Reform didn’t increase the overall wage as expected.

隨 國家經濟發展，薪資所得者必佔就業人口的絕大部分，而租稅結構中直接稅比重 亦漸形提高，薪資所得者的所得稅負擔便普受社會大眾所關切，當今輿論咸認一般薪 資所得者租稅負擔過重，然實情如何？此為本文主要研究動機。本文共分七章，約四 萬字。針對我國薪資所得者租稅負擔（以綜合所得稅負擔為主）問題予以探討。前半 部就薪資所得稅是否應輕課、其對工作意願的影響，及通貨膨脹所造成稅負加重情況 加以研究，後半部就我國實際資料予以客觀分析，結果顯示，就總體而論，其稅負並 未過重，可是就課徵公平性與合理性而言，當今的稅制值得商權。解決之道，除加強 其他來源所得稽徵外，對薪資所得者的各項租稅優惠方法及增進課徵合理化的改革措 施，宜積極採行，以期租稅負擔公平，提高全民福利水準。

其內容大要如下: 第一章「緒論」: 說明研究本文之動機、目的、研究方法、研究範圍及限制等。 第二章「人事管理與資訊系統」: 敘述人事管理及管理資訊系統之摡念及內容, 以及 電腦之介入考慮。 第三章「電腦化人事管理資訊系統之建立程序」: 詳論電腦化管理資訊系統之發展程 序, 並以人事管理之薪資制度為例說明。 第四章「我國企業使用電腦處理人事管理資訊系統之現狀」: 實証研究國內工商業使 用電腦處理人事管理資訊之現況。 第五章「結論與建議」。

企業須揭露的資訊，並不以財務資訊，甚至營運資訊為已足。美國標準普爾公司所做的公司透明度與揭露調查，不僅包括財務資訊，也注重非財務資訊。這些非財務資訊包括所有權之結構及與投資者之關係，以及董事會結構與運作過程二類資訊。OECD建議，企業至少應揭露七項資訊中，有一項為「董事會成員及主要經營階層，及其報酬」，可見「董監經理人相關資訊」的重要性，不亞於財務資訊與營運資訊。但我國企業所揭露的非財務資訊，常有不足，且國際評等機構對我國企業資訊揭露的評價亦不高。 本研究認為，若能掌握影響企業董監經理人相關資訊揭露程度之因素，將有助於我國企業透明度之提升。在我國公司法制的設計下，企業資訊之揭露係由董事會負責，然董事會是否重視資訊揭露，可能與其成員之身份特性有關。因此，本研究欲檢視董事成員身份特性因素是否是影響董監經理人相關資訊揭露程度的重要因素。 本研究為我國首次關注企業非財務、營運資訊之揭露，所關心的資訊包括董監經理人之背景能力與薪資酬勞二類資訊。資訊揭露程度之衡量，係將樣本公司年報、財務報告中相關揭露內容，與本研究自行設計的揭露索引表之揭露項目逐一比對，並考慮資訊揭露詳細程度之差異，進行項目評分，再加總得出一揭露總分之方式。提出探討的董事身份特性變數包括家族董監事、法人機構董監事、法人股東是否同時選任為董事與監察人、獨立董監事，以及董事長是否兼任總經理等五項。 研究樣本為民國90年度已在台灣證交所上市之公司，排除金融保險業、官方色彩濃厚公司、判斷資料不全公司後，共計樣本數426家。實證結果顯示非關係法人董監事席次比例、獨立董監事席次比例與資訊揭露程度呈正向顯著關係，表示二者之監督，有助於提升企業資訊揭露程度。法人股東同時選任為董事與監察人時，資訊揭露程度較低，可見此情形有削弱企業監管機制，有礙資訊揭露的傾向。但家族董監事席次比例、董事長是否兼任總經理二變數，則與資訊揭露程度間未發現顯著關係。 / The information that enterprises should disclose is not limited to financial and operating information. The “Company Transparency and Disclosure Survey” by Standard & Poor’s not only includes financial information, but also focuses on nonfinancial information, including ownership structure and investor relations, and board structure and process. OECD suggests enterprises at least disclose seven kinds of material information, and one of them is “ members of the board and key executives, and their remuneration.” Thus it could reveal that “the information related to board and executives” is no less important than financial and operating information. But in our country enterprises disclosure level in nonfinancial information is not enough. Besides, national evaluation institutions set a low value on information disclosure level of our country’s enterprises. This study presumes that if we can control the influential factor of the disclosure level about information related to board and executives, it will help to enhance enterprises’ transparency in our country. In our country’s Company Law system, board is responsible for the information disclosure of enterprises. We surmise whether board emphasizes on information disclosure has relationship with characteristics of directors’ identities. So the study wants to examine if the characteristics of directors’ identities are the important factors influencing the disclosure level of the information about board and executives. This is the very first study in our country to focus the information disclosure on nonfinancial and nonoperating information, that related to background and remuneration of board and executives. The way to measure the disclosure level is that the study designs a disclosure checklist to examine if these disclosure items appear on sample enterprises’ information disclosure of annual report and financial report, and also scrutinize to what extent the disclosure detail of information reaches. Finally the study gives each item a point, and sums up a total grade. The study has five directors’ identities characteristics variables, including family directors, institutional directors, whether institutional shareholder serves as director and supervisor simultaneously, independent directors, and whether the board chairman serves as the CEO simultaneously. The study samples are companies listed in Taiwan Stock Exchange in 2001, but exclude banking and insurance industry, and government-involved companies or companies with insufficient judging information are excluded. The rest amount to 426 samples. The empirical result indicates that the proportion of nonrelated institutional directors and independent directors on board are positively related to the extent of information disclosure. If a company has an institutional shareholder serves as director and supervisor simultaneously, it has lower extent of information disclosure. The proportion of family directors on the board and whether the board chairman serves as the CEO simultaneously reveal no significant relationship with the extent of information disclosure.

這是一個高度競爭與不確定的年代，隨著全球化與自由化時代的來臨，配合資訊科技的日新月異與交通工具的發達，無論是政府部門或是公民營企業，為順應世界潮流，在組織結構與人力資源運用上，都必須有適度彈性，以維繫組織的生存。 走過ㄧ個世紀的中華郵政亦配合政府組織再造政策，於民國92年1月1日由官署型態轉型為國營的公司體制；但在改制公司後，相關組織員額及用人費用仍受相當限制，因此在配合政府精簡用人政策下，尋求更靈活的人力運用方式做好更適切的人力配置及人力彈性運用的規劃，以降低用人費用，健全公司營運，即成為中華郵政公司在人力資源管理上的一大挑戰。 本研究以「文獻探討法」暸解過去學術界對於人力彈性運用的相關理論外，針對個案公司-中華郵政公司人力彈性運用現況探討，並選擇中華郵政公司各類工作人員進行深度訪談，彙整分析該等人員意見，印證相關文獻、理論及政府政策，進而提出本研究之結論及建議，以供中華郵政未來人力彈性運用參考。 本研究結果發現：一、郵政人力不足源於人事行政局員額管制不當。二、郵政核心業務定義不清，致對於外包項目尚有爭議。三、對於目前外包項目及數量均有檢討必要。四、人力彈性運用層面尚有改善空間。 本研究依據上述研究結果，提出建議如下：一、建請人事行政局以「用人費」代替「預算員額」管制。二、釐清郵政核心業務，並評估核心人力與外圍人力比例，以規劃公司整體戰略與長期的策略性人力資源。三、各種人力彈性運用措施的落實與推廣。四、人力資源彈性運用，除財務指標有形成本外，尚應結合非財務指標無形成本做綜合考量，避免爭議。五、對於外包公司應善盡監督責任。 / The Chunghwa Post Corporation, which exists for one century, also cooperates with government re-organizing policy. In 2003, Chunghwa Post Corporation was changed from a government department to a state-run company. Although it is already a company structure, the relevant organizational structure and personnel expense are still quite limited. With obeying the government policy to reduce human cost, the challenge in human resource management for Chunghwa Post Corporation is to seek for more flexible and appropriate human resource arrangement and planning, to reduce the personnel expense and to make company operation healthy. In this research, besides the using of literature analysis method to understand related theories about the manpower flexibility in former researches, we also study the current manpower flexibility in the target case company, the Chunghwa Post Corporation. We interview all kinds of staff members in this company, summarize and analyze their opinions, reference to related documents, theories and government policies. After all, we provide our conclusion and suggestion to Chunghwa Post Company for future manpower flexibility. We found 4 results in our study: First, the shortage of postal manpower is due to the personnel quota is not proper handled by Central Personnel Administration. Second, the core postal business is not clear and that makes the outsourcing item controversial. Third, it is necessary to re-exam current outsourcing items and quantities. Last, there is still the space to improve the manpower flexibility. Due to the results of our research, we provide following suggestions: First,to suggest Central Personnel Administration use personnel costs instead of buddget personnel to make control. Second, we should make clear the core postal business, so we can evaluate the ratio of core and outside manpower, to plan the whole strategy and long-term human resource. Third, all kind of manpower flexibility arrangements should be well implemented. Forth, manpower flexibility is not only about the visible financial indexes, the invisible, non-financial indexes should be measured together to avoid dispute. Last, we should well monitor the outsourced company.

本研究採用資料包絡分析法球員效率與NBA官方網站效率值來探討其對球員薪資之關聯性。本研究除探討外籍球員與美國籍球員間效率及高薪球員與低薪球員間效率差異，並同時比較資料包絡分析法(DEA)所計算之效率值與NBA官方網站所提供之效率值何者與薪資之關聯性較高。 實證結果發現，外籍球員與美國籍球員效率無顯著差異；但是高薪球員的效率顯著的優於低薪球員。另外也發現薪資與國籍間之關聯，及國籍與效率間之關聯性並不顯著。最後，在Vuong test比較資料包絡分析法之效率與NBA效率值與球員薪資間之關聯性的測試，雖然兩類效率值前一期與薪資之關聯性都成正相關，但是DEA所計算之前一期效率值高於NBA官網之前一期效率值與薪資關聯性，顯示DEA所計算之效率值可以比官網之效率值更能做為球員薪資談判之指標。 / This research applies Data Envelopment Analysis and examines the relationship between NBA players’ salaries paid and efficiency performance. The research not only compares the efficiency difference between players paid for different salaries, Local players and Foreign players, but also construct a model to examine the explanatory ability about player’s salaries between DEA efficiency scores and NBA official efficiency scores. The empirical results suggest that there is no difference between the local players and the foreign players, but the efficiency performance of high-paid players is better than the low-paid players. After we controlled the other variables, the empirical results illustrated that player’s nationality and salaries has no significant influence in player’s efficiency. The Vuong test results reveal that the pervious period DEA efficiency score demonstrated a higher explanatory ability than the pervious period NBA official efficiency score. The finding suggests that the DEA efficient approach could be a better index for players’ salaries negotiation than NBA official efficiency score.

在台灣勞動市場中，性別薪資差異一直都存在著。在 2015 年，女性勞工平均薪資大約為男性平均薪資的 85.57%，這個比率在過去 20 年間一直不斷上升，顯示出性別薪資差異逐年地縮小。而在解釋性別薪資差異大小的變數中，產業是其中一個很重要的解釋變數，因此本研究利用台灣主計處的人力運用調查資料，檢驗產業間性別薪資差異與產業特性之間的關連。實證結果顯示出部分產業特性確實會影響產業間性別薪資差異的大小，該產業的平均勞工年齡越大，該產業的性別薪資差異越小；工作地點在北部的比率越高， 會使得該產業的性別薪資差異越小；其他像是平均勞工任期長短 、特定職業的比率等等也會影響該產業內性別薪資差異的大小。 / In Taiwan, gender wage gap has existed for long in the labor market. However, proportion of average female salary to average male salary was about 85.57% in 2015 and this ratio has been growing in recent years. Besides, among all factors that can account for the gender wage gaps, industry plays an important role. Using data from the Manpower Utilization Survey, this study examines the inter-industry gender wage gaps in Taiwan with a focus on the correlation between these inter-industry gender wage gaps and characteristics of different industry sectors. The results confirm that some industrial characteristics do affect the magnitude of sex discrimination. Average age, job tenure, proportion of certain working locations and specific occupations have an impact on inter-industry gender wage gaps.

本研究旨在以理工科系大學生為樣本，探討並建構家庭社經地位、成就抱負與預期薪資之理論模型。研究以胡悅倫（2008）建構之資料庫為樣本，抽取1,084名理工科系大學生為研究對象，以變異數分析、卡方考驗及結構方程模式建構其路徑關係模式。研究結果顯示： 一、家庭社經地位對個體的成就抱負與預期薪資有正向的影響。父母職業聲望和教育程度較高者有較高的成就抱負和預期薪資。 二、家庭社經地位會透過成就抱負為中介，間接影響個體的預期薪資。 三、男女性在成就抱負上無顯著差異，但在預期薪資中男性的預期薪資會高於女性的預期薪資。 四、男性會進入男性化職業，女性會進入女性化職業。 五、預期進入男性化職業工作者的預期薪資高於進入女性化職業的工作者，而這樣的差距是跨性別存在。 最後，研究者根據研究結果提出建議，供實務工作者與後續研究者參考。 / The purpose of this study is to investigate and build a model on how family socioeconomic status affects achievement aspiration and anticipated salary. Participants are 1,084 Science and Engineering students from the database compiled by Yueh-Luen Hu (2008). Data analysis includes one-way ANOVA, t-test, chi-square test, and structural equation modeling. Results of the study are as follows: 1. Family socioeconomic status had significant positive effects on achievement aspiration and anticipated salary. Participants who are of higher socioeconomic status also had higher achievement aspiration and anticipated salary. 2. Achievement aspiration acted as a mediator between family socioeconomic status and anticipated salary. Achievement aspiration had significant indirect effects on anticipated salary. 3. The gender differences in achievement aspiration are non-significant. However, Men’s pay expectations are higher than of the women’s. 4. Males prefer to enter male-dominated jobs, while females prefer to enter female-dominated jobs. 5. Those who hold female-dominated jobs expect to gain less pay than those pursuing male-dominated jobs. The gap exists for both men and women. Results of the study shall serve as a point of reference for future researches.