本研究以台灣上市公司為研究樣本，主要探討員工對待會如何影響企業創新能力和企業經營績效，並將員工現金分紅、員工股票分紅、培訓制度與多元職涯發展制度上述四種不同的變數，作為衡量員工對待的依據。實證結果主發現以下兩點，其一，僅有員工股票分紅與次年度之企業創新能力具顯著正相關；其二，當企業將現金分紅或股票分紅作為獎勵機制，或是在企業內部設立員工培訓制度時，在上述三種情況下，皆能有效地提升次年度之企業經營績效（OROA、OROE）。此外，本文亦將員工異常流動率作為衡量員工滿意度之指標，藉以探討員工滿意度與企業創新、企業經營績效之間的關聯性。結果顯示，當員工異常流動率愈低時，也就是當員工滿意度愈高時，此時可以有效地增加次年度之企業經營績效，但無法增加次年度之企業創新能力。

Using publicly traded companies in Taiwan as our sample, we mainly examine the impact of employee treatment on corporate innovation and corporate performance. We construct four measures of employee treatment based on employee cash bonuses, employee stock bonuses, training systems, and career development systems. Evidence suggests that, first, only employee stock bonus has a positive and significant effect on corporate innovation of next year. Second, when corporate sets employee cash or stock bonus as an incentive program or establishes a training system, all of them can impact the corporation performance of next year (OROA、OROE).

Besides, we also investigate whether employee satisfaction is associated with corporate innovation and corporate performance. Here we identify abnormal employee turnover rate as an index of employee satisfaction. Findings show that a low abnormal employee turnover rate enhances the corporate performance of next year. But it shows no significant difference in abnormal employee turnover rate and corporate innovation.

論文審定書 i
摘要 ii
英文摘要 iii
第一章、緒論 1
第二章、文獻探討與假說建立 4
第一節、員工對待 4
第二節、創新 6
第三節、假說建立 8
第三章、資料與樣本 8
第一節、員工對待 9
第二節、專利 13
第三節、控制變數 14
第四章、實證分析 15
第一節、敘述統計與相關係數矩陣 15
第二節、單變量檢定 21
第三節、員工對待與企業創新 25
第四節、員工對待與企業經營績效 28
第五章、將員工異常流動率視為員工滿意度之替代變數？ 32
第一節、員工異常流動率 32
第二節、多元迴歸分析結果 34
第六章、結論 36
附錄 38
參考文獻 39

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