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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34465


    Title: 勞工財務參與制度之研究
    Authors: 蔡嘉華
    Contributors: 張其恆
    蔡嘉華
    Keywords: 經濟民主
    勞工財務參與制度
    勞工持股制度
    利潤分享制度
    Date: 2005
    Issue Date: 2009-09-18 10:21:06 (UTC+8)
    Abstract: 勞資關係中雙方存在合作與對立的態勢，主要的原因在於雙方利益具有衝突與一致之可能性。如何避免勞資間的衝突對立、強化勞資合作，是極為重要的課題。而另一方面，勞工意識抬頭，各種強調勞工權益之社會運動蓬勃發展，促成勞動者力量之提升，企業─私人之經濟體，已不再是僅由資方專制之組織。故，在企業內，勞工參與制度已獲得相當之重視與實施，不僅在決策方面、經營方面有參與之權利外，在企業經營報酬與成果方面，更應讓全體勞工加以分享─亦即經濟民主之概念。
    因此，本文乃以經濟民主之概念出發，探討勞工財務參與制度之本質與內涵。蓋勞工財務參與制度早在歐美等先進國家實施已久，其功能、類型、目的、法令規範等等之間，皆因各國之社會、歷史、文化、勞資關係等影響因素下出現相當分歧之現象，頗值得進一步研究與了解。故，本文主要分析英、法、德、美等四國之勞工財務參與制度，包含現況、類型、法令、勞資立場、功能等方面，並將四國之情況作一比較分析，以獲知該制度之演變與目前實務上之運作情形。此外，將國內之勞工財務參與計畫(包含年終獎金、現金分紅、員工分紅配股等)與先進國家作一比較後，可以發現目前我國在法令上缺乏完善之規範外，普遍對於勞工財務參與概念尚停留在員工分紅配股之層級上，並用來作為圖利特定人員之工具。因此，我國如要解決現行制度之缺失，並達成財務參與制度之潛在功能，需從下列三點著手：一、法令規定排除高階經理人員(包含董監事)領取員工分紅配股權利，並限制不合理之領取條件(如差別待遇、不得賣出持有股份期限過長等)；二、加強企業內之勞工參與；三、制定完善之儲蓄投資薪資理財管道，讓勞工可依照本身情況，將薪資或分紅作為長期儲蓄投資之用，以促進勞動者財產形成與經濟生活保障。
    Reference: 中文部分
    一、專書
    1.黃越欽，勞動法新論，台北：瀚蘆出版，2000年。
    2.李建華，《員工分紅入股理論與實務》，台北：清華管理科學圖書中心，1992年。
    3.衛民、許繼峰，《勞資關係與爭議問題》，台北：國立空中大學，1999年。
    4.蘇俊雄，《經濟法論》，台北：華欣文化事業，1975年。
    二、期刊、學術研討會
    1.古金英，員工入股計劃是否有助於提升公司績效─兼比較持股可出售與否之效果，《台北銀行月刊》，第29卷第5期，1999年。
    2.林國全，員工入股制度(一)，《月旦法學雜誌》，第59期，2004年4月。
    3.黃世鑫，股票股利與員工分紅配股相關課稅問題，《月旦法學雜誌》，第74期，2001年7月。
    4.陳榮彬，企業員工持股信託簡介，《金融財務》第一期，1999年1月。
    5.鄭邦瑋，台灣地區企業員工分紅入股之研究，《臺灣銀行季刊》，第41 卷3期，1999年。
    6.劉念琪、范姜如萱，台灣電子資訊公司分紅入股措施對員工生產力之影響，台灣高科技產業人力問題研討會，2001年。
    三、論文
    1.申佩芝，《由員工分紅配股探討獨立董事制度的落實》，東吳大學法律學系研究所，民國九十三年。
    2.余國謀，《員工入股計劃對員工工作態度影響之研究-以高科技產業為例》，國立中央大學人力資源管理研究所之碩士論文，民國八十五年。
    3.許志宇，《國內外員工入股計畫之研究》，國立台灣大學商學研究所碩士論文，民國八十八年。
    4.陳怡呈，《員工入股制度之研究》，國立政治大學勞工研究所碩士論文，民國八十三年。
    5.游宏智，《利潤分享制度對員工工作態度影響之研究》，中原大學企業管理研究所碩士論文，民國八十六年。
    6.馮煜棻，《員工分紅配股之激勵效果與公司治理機制對其之影響》，國立政治大學財務管理研究所碩士論文，民國九十二年。
    7.趙曉玲，員工分紅入股制度對組織績效的影響》，國立中央大學人力資源管理研究所碩士論文，民國九十一年。
    8.蔡志瑋，《員工分紅與公司績效及投資人報酬之關聯性研究--以台灣上市資訊電子業為例》，國立政治大學會計學系研究所碩士論文，民國九十二年。
    9.顏文欽，《員工分紅入股制度滿意度、工作投入與離職意向關係之研究─以半導體業之上市公司為例》，東吳大學企業管理研究所碩士論文，民國八十六年。
    四、官方資料
    1.行政院勞工委員會，《員工分紅入股制度之研究》，1988年。
    2.行政院勞動統計月報，1997年6月。
    3.行政院勞動統計月報，2000年9月。
    外文部分
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    2.Baddon L., Hunter L., Hyman J., Leopold J. and Ramsay H., 1989, People capitalism? A critical analysis of profit-sharing and employee share ownership, Routledge, London and N.Y.
    3.Bakan I., Suseno Y., Pinnington A. and Money A., 2004, “The influence of financial participation and participation in decision-making on employee job attitudes”, The International Journal of Human Resource Management, 15(3), pp.589~591.
    4.Ben-Ner A. and Jones D., 1995, “Employee Participation, Ownership and Productivity: A Theoretical Framwork”, Industrial Relations, 34(4):pp.532~553.
    5.Bradley K.et al., 1990, “ Employee ownership and company performance” Industrial Relations , 29(3), pp.385~402.
    6.Buchko A.,1992, “Effects of employee ownership on employee attitudes-a test of three theoretical perspectives”, Work and Occupations, 19(1): pp.59~78.
    7.Daniel V.W., 1995, “France: The driving force of comprehensive legislation”, Workers’ Financial Participation: East-West Experience, pp.59~61.
    8.D’Art D.,1990, Economic democracy and financial participation: A comparative study, Routledge, London and N.Y.
    9.Dunn, S. et al., 1991, “The impact of employee share ownership on worker attitudes: a longitudinal case study’, Human Resource Management Journal, 1:1~17.
    10.Festing M., Groening Y., Kabst R. and Weber W., 1999, “Financial participation in Europe- determinants and outcomes”, Economic and Industrial Democracy, 20(2): pp.295~329.
    11.Fitzroy F. and Kraft K., 1987, “Cooperation, productivity and profit-sharing”, The Quarterly Journal of Economics, No.102, pp.23~35.
    12.Hammer T. and Stern R. N., 1980, “Employee ownership: implications for the organizational distribution of power”, Academy of Management Journal, Vol.23, pp.78~100.
    13.Heller F. et al., 1998, Organizational Participation. Myth and Reality, Oxford University Press, Oxford.
    14.Hodson R., 2002, “Worker participation and teams: new evidence from analyzing organizational ethnographies” Economic and Industrial Democracy, 23(4): pp.492~493.
    15.Ismail, B., Yuliani, S. et al., 2004, “The influence of financial participation and participation in decision-making on employee job attitudes”, The International Journal of Human Resource Management 15(3):pp.587~616.
    16.John McCartney, 2004, “Financial participation in the EU: Indicators for benchmarking”, European Foundation for the Improvement of Living and Working Conditions, European Commission.
    17.Jones D.C.and Kato T., 1993, “The Scope, Nature, and Effects of Employee Stock Ownership Plans in Japan”, Industrial and Labor Relations Review, 46, pp.352~367.
    18.Kelly, J. and Kelly, C., 1991, “Them and us: social psychology and the new industrial relations”, British Journal of Industrial Relations 29(1), pp.25~48.
    19.Kruse L., 1993, Profit Sharing: Does It Make A Difference? , Kalamazoo, Michigan, W.E UpJohn Institute.
    20.Logue J. and Yates J., 1999, “Worker ownership American Style: pluralism, participation and performance”, Economic and Industrial Democracy, 20(2), pp.225~252.
    21.Logue L. and Yates J., 2001, The Real World of Employee Ownership, ILR Press, Cornell University.
    22.Mansfield R. and Poole M., 1991, British management in the Thatcher years, British Institute of Managernent , London, pp.53~54.
    23.McHugh P., Cutcher-Gershenfeld J. and Polzin M., 1999, “ Employee stock ownership plans: Union influence and stakeholder interests”, Economic and Industrial Democracy, 20(4), pp.535~560.
    24.Mitchell J.B., 1995, ‘ The United States: Flexibility first?’, Workers’ Financial Participation: East-West Experiences, International Labour Office Geneva.
    25.Pendleton A., 1997, “Characteristics of workplaces with financial participation: Evidence from the Workplace Industrial Relations Survey”, Industrial Relations Journal, 28(3): pp.103~119.
    26.Pendleton A., Wilson N. and Wright M., 1998, “The perception and effects of share ownership: empirical evidence from employee buy-outs”, British Journal of Industrial Relations, 36(1): pp.99~124.
    27.Pendleton A., 2001, Employee ownership , participation and governance: A study of ESOPs in the UK, Routledge, London and N.Y.
    28.Pendleton A.,et al., 2001, Employee share ownership and profit-sharing in the European Union, European Foundation for the Improvement of Living and Working Condition, European Commission.
    29.Pfeffer, J., 1998, “Seven Practices of Successful Organizations” , California Management Review, 40, pp. 96~124.
    30.Poustma E. and Huijgen F., 1999, “European diversity in the use of participation schemes”, Economic and Industrial Democracy 20(2): pp.197~223.
    31.Poutsma E., Nijs W.D., and Doorewaard H., 1999, “Promotion of Employee Ownership and Profit Sharing in Europe”, Economic and Industrial Democracy 20(2): pp.171~196.
    32.Poutsma, E., 2001, Recent trends in employee financial participation in the European Union, European Foundation for the Improvement of Living and Working Conditions, Luxembourg: Office for Official Publications of the European Communities.
    33.Poutsma E. and Willem N.D., 2003, “Broad-based employee financial participation in the European Union”, The International Journal of Human Resource Management 14(6): pp.863~892.
    34.Poutsma E. Hendrickx J. and Huijgen F.,2003, “Employee Participation in Europe: In Search of the Participative Workplace”, Economic and Industrial Democracy 24(1):pp. 45~76.
    35.Poole M., 1988, “Factors affecting the development of employee finanicial participation in contemporary Britain”, British Journal of Industrial Relations, London, 26, pp.21~36.
    36.Poole M.,1989, The Origins of Economic Democracy: Profit-sharing and employee-shareholding schemes, Routledge, London and N.Y.
    37.Poole M. and Jenkins G., 1990, The impact of economic democracy. Profit-sharing and employee-shareholding schemes, Routledge, London.
    38.Poole M., 1995, “The United Kingdom: Financial participation-The new productivity instrument of employers? Workers’ Financial Participation: East-West Experiences”, International Labour Office Geneva, pp.105~106.
    39.Schwochau S., Delaney T. and Jarley Paul., 1997, “Employee Participation and Assessment of Support for Organization Policy Changes”, Journal of Labor Research, No.18, pp.379~401.
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    41.Tzu-Shian Han, Stephen C. Smith and Beom-cheol Cin, 2003, “A tale of two tigers: employee financial participation in Korea and Taiwan”, The Industrial Journal of Human Resource Management, 14(6): pp. 920~941.
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    網路資料
    1.聯合知識庫: http://udndata.com.
    2.歐盟網址：http://www.eurofound.eu.int/industrial/finpart.htm.
    3.歐盟執行委員會網址：http://europa.eu.int/comm/index_en.htm.
    4.行政院金融監督管理委員會證券期貨局網址：http://www.sfb.gov.tw.
    5.曹興誠夥計變老闆三部曲─獨家揭露聯電經營權大怪象，謝富旭，《財訊月刊》2005年4月，第277期，http://monthly.wealth.com.tw/277/4.htm.
    Description: 碩士
    國立政治大學
    勞工研究所
    92262021
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0922620211
    Data Type: thesis
    Appears in Collections:[Graduate Institute of Labor Research] Theses

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