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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/59249
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59249


    Title: 企業社會責任對高階經理人薪酬之影響
    The Effect of Corporate Social Responsibility on Top Management Compensation: Evidence from Taiwan
    Authors: 鄭涵孺
    Contributors: 郭弘卿
    鄭涵孺
    Keywords: 企業社會責任
    社會績效
    高階經理人薪酬
    固定薪酬
    變動薪酬
    Date: 2012
    Issue Date: 2013-09-02 15:27:57 (UTC+8)
    Abstract: 本研究探討企業社會績效對高階經理人薪酬之影響,以及企業社會績效對於高階經理人薪酬之影響是否會受其投入社會活動期間長短之影響。將研究結果分為二部分:針對企業社會績效對於高階經理人薪酬之影響,實證結果顯示,在全體樣本之下,社會績效對於高階經理人之固定薪酬與變動薪酬之影響皆為顯著正相關,表示當企業的社會績效好時,通常會吸引或是聘僱到素質較好的高階經理人,因此企業所支付予高階經理人之薪酬水準亦會提高;而在企業社會績效達到一定程度的樣本下,社會績效對於固定薪酬與變動薪酬之影響仍為顯著正相關,表示即使當企業之社會績效達到一定程度後,只要企業願意繼續投入於社會活動中,使大眾對企業的評價繼續提高,企業仍會願意支付較高之薪酬水準予高階經理人。另外,針對企業社會績效對於固定薪酬與變動薪酬之影響是否會受到其投入社會活動期間長短的影響,實證結果顯示,當企業長時間投入於社會活動中,其社會績效對於高階經理人固定薪酬之成長率之影響會更為顯著;然而,其對變動薪酬之變動率(成長率)非為顯著相關,這可能係表示變動薪酬主要係受到短期性績效所影響,所以相較而言,其與社會績效之關係較不會受到投入社會活動期間長短之影響。
    Reference: 一、網站
    天下雜誌,2013,CSR-天下企業公民。網址:http://issue.cw.com.tw/issue/csr/index.jsp。
    財團法人臺灣永續能源研究基金會,臺灣企業永續報告獎。網址:http://taise.org.tw/active_area2.php?cid=1
    遠見雜誌,2010,第六屆遠見雜誌企業社會責任獎。網址:http://www.gvm.com.tw/CSR2012/select.html。
    遠見雜誌,2011,第七屆遠見雜誌企業社會責任獎。網址:http://www.gvm.com.tw/CSR2011/index.htm。
    二、中文部分
    方妙玲,2008,高階主管薪資與財務績效及社會績效之關聯性:代理理論及利害關係人理論觀點,企業管理學報,第77期(6月):47-80。
    申永順、胡憲倫與簡又新,2012,國際企業永續報告之發展趨勢及我國推動現況,證券櫃檯,第160期(8月):29-37。
    吳壽山、葉淑玲、陳莉貞與劉美纓,2012,我國辦理企業社會責任評鑑之可行性分析,證券櫃檯,第160期(8月):6-19。
    林淑惠與胡星陽,2003,上市公司高階經理人之酬勞結構,經濟論文,第2期:171-206。
    郭淑芳,2006,臺灣上市公司經理人報酬及激勵政策決定因子分析,國立中山大學財務管理學系研究所。
    陳家德,2010,公司治理、企業社會責任與高階經理人之薪酬,國立中央大學人力資源管理研究所。
    辜秋屏,1997,高階主管酬勞與公司經營績效之實證研究,國立臺灣大學會計研究所。
    黃雪娟,2012,企業社會責任報告書之查證與品質分析,證券櫃檯,第160期(8月):67-76。
    歐陽豪與莊雙喜,2008,高階管理者特性、產業競爭程度指標與績效評估對高階管理者薪酬之影響:臺灣上市公司的證據,崑山科技大學學報,第5期(3月):15-37。
    蕭燕錫,1994,以代理理論淺釋高階主管獎酬計畫,信用合作,第42期(10月):59-66。
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    Description: 碩士
    國立政治大學
    會計研究所
    100353019
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353019
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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