近年來知識經濟蓬勃發展，企業面臨的競爭日趨激烈，尤其是在人才方面的競爭，擁有優秀的人才已經逐漸成為企業成功不可或缺的要素，因為知識社會仰賴的是人所擁有的資訊與知識，由此更突顯出人力資本的重要性。然而，現今的員工較具自我意識，更重視未來發展及薪資等員工福利，企業必須建立完整的激勵制度，激發員工的工作動力，以提升組織績效。
本研究的目的在於探討激勵制度與組織績效間之關係，並進一步探討人力資本在激勵制度與組織績效間的中介效果。本研究以金融控股業為研究對象，採分層抽樣的方式進行問卷調查，共發出440份問卷，其中有效問卷為275份，有效回收率為62.5%。本研究利用SPSS 18.0統計軟體作資料分析，分析方法分為敘述性統計分析、信度分析、因素分析、相關分析與迴歸分析五個部分，藉以探討各變數之間的關係。實證分析結果主要發現：(1)激勵制度與人力資本呈現正相關。(2)激勵制度與組織績效呈現正相關。(3)人力資本與組織績效呈現正相關。(4)人力資本對激勵制度與組織績效的關係存在部分中介效果。
In recent years, the rapid development of knowledge-based economy has forced enterprises to face increasingly fierce competition, especially the one in recruiting the talents. In other words, owing talented personnel has become an essential element of business success. The dependence of knowledge society on the information and the knowledge from people, therefore, further highlight the importance of human capital. However, staffs now emphasize more on employee benefits. Therefore, it is required for enterprises to establish a complete system with incentives to stimulate the employees’ motivation so as to improve organizational performance.
The purpose of this research was to investigate the relationship between incentive systems and organizational performance, and to further explore the mediated influence human capital has on them. In this study, we took financial holding industry the target for the survey and adopted stratified sampling method for data collection. A total num-ber of 430 participants were distributed the copies of questionnaire and 275 valid ques-tionnaires were recovered. The recovery rate of valid samples is at 62.5%. The statistics software, SPSS 18.0 was used to generate data. Results of our study found that (1) in-centive system has direct effect on human capital. (2) incentive system has direct effect on organizational performance. (3) human capital has direct effect on organizational performance. (4) human capital of partial variables is a mediator of significant effects between incentive system and organizational performance.
