公司治理機制對一般員工與高階經理人薪酬公平性之影響

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题名:	公司治理機制對一般員工與高階經理人薪酬公平性之影響
作者:	汪進揚
贡献者:	會計學系
关键词:	酬勞成本管理階層員工獨立董事誘因
日期:	2011~2012
上传时间:	2012-03-26 15:10:26 (UTC+8)
摘要:	在知識經濟時代，人為企業之最重要經濟資源，然企業是否合理地酬勞高階經理人與一般員工呢？此議題已逐漸受到大眾之關注。特別地，社會大眾關心是否企業給予高階經理人過高之酬勞，以及是否企業有壓榨一般員工之情形？為了探討此議題，本研究將嘗試以公平理論為觀點，建構一般員工與高階經理人正常薪酬模式，進而決定異常薪酬。並藉以探討高階經理人與一般員工異常薪酬之關聯性，以及公司治理機制對高階經理人與一般員工薪酬公平性之影響。預期本研究可貢獻於員工薪酬公平性之理論與實務。 In the era of knowledge economics, humans are of the most precious asset to enterprises. However, it has been of major concern to the public that whether companies pay their workers equitably. In particular, do companies overcompensate their management and/or underpay their other employees. To address this issue, this study will develop a model, based on equity theory, to measure the normal level of compensation and therefore to determine abnormal compensation. Based on the above, this research aims to examine the relationship between management’s and employees’ abnormal compensations. In addition, this study will further examine the impact of corporate governance mechanism on management and employees compensation equitableness. I expect that this study will make contributions to the compensation equity literature.
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