中小企業薪資不均程度對其經營績效之影響－以台北縣製造業為例

Abstract

過去有關研究台灣中小企業經營績效的文獻，大都是從中小企業的財務結構，或是從其企業特性與經營規模方面進行分析，並無特別針對中小企業薪資結構與經營績效之關連性做深入的探討。本研究以台北縣中小企業當中的製造業為研究對象，利用2003年至2004年，本文獨特的營利事業所得稅與營業稅報稅資料，輔以各中小企業相關的登記資料後，在計算求得其代表薪資不均程度的吉尼係數與不同的經營績效指標，進而探討薪資不均程度對中小企業製造業在經營績效方面的影響。經由本文的實證結果發現，薪資不均程度對台北縣中小企業製造業在不同的經營績效指標上，皆呈現顯著的正向影響。此一結果表示，當企業的薪資不均程度提高，亦即薪酬制度愈呈現非齊一性時，將對中小企業製造業經營績效的提升有所助益。

The existing studies regarding to the operational performance of small and medium-sized enterprises (SMEs) in Taiwan mostly focus on their financial structures, organizational traits and business scales. Few studies have discussed the issue regarding the influence of the salary inequality of employees on operational performance of SMEs in Taiwan. This paper uses the unique data collected from corporate income tax files and business tax files to calculate the Gini coefficients of salary inequality of employees together with several performance indexes of SMEs manufacturers in Taipei County in 2003 and 2004. This study also applies the regression model to investigate whether and to what extent salary inequality affects SMEs operational performance. According to the empirical results, this study shows that the salary inequality has a significantly positive impact on SMEs manufactures' performance. This finding implies that as salary inequality becomes larger, the SMEs manufacturers tend to have better operational performance.