| Summary: | 碩士 === 國立清華大學 === 高階經營管理碩士在職專班 === 96 === In Taiwan, employee bonuses are viewed as an allocation of profit rather than expenses for many years. When the high-tech Industry developed rapidly in Taiwan, It is the unique incentive system to attract the elites and keep talents. For increasing financial transparency of capital market, it is the trend to connect employee profit sharing with international accounting reporting standard. After expensing employee bonuses by fair value from 2008, there are direct impacts to the corporate income statement and the employee incentive system. Therefore, this thesis tries to discover the impacts to the high-tech industry about implementing expensing employee bonus, and to figure out solutions of salary management and employees’ compensation issues.
Three research results in this paper are the following: First of all, expensing employee bonus will dilute the enterprise's profitability rate, decrease employee stock bonus, and re-allocate human resource to the high growth firms. Second, although the employee stock options could be a solution, it is important for management to avoid the derivational corporate governance problems. Third, employees’ values are not absolutely based on the remuneration policy. The corporation should draw back to create a motivating environment and construct a positive corporate culture to attract great people.
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