摘要
在迈入知识经济与人力资本时代之际，企业正面临空前严苛的考验与挑战。顾名思义，此时代之核心竞争力主要取决於企业如何有效的蓄积与发挥组织的人力资本与知识。而成功的蓄积与发挥组织智能的最主要关键因素，正是人力资本(知识工作者)的储备、发展与发挥。(人力资本-＞组织智能-＞组织绩效跃进)。然企业如何有效的储备、发展与发挥人力资本?薪资管理系统在此间扮演著关键性的一环。可惜的是，企业的薪资管理体系并未随著时代的演变而有太大的结合与变革，甚至有逐步走向僵化的现象，致使人力资本的流失与浪费，深深损及企业的核心竞争力。由此背景与推论可知，现有薪资管理体系有必要被提出并加以检视。而在一个日益著重「人」的时代里，本研究认为一个有效的薪资管理体系，唯有以「人性」的根源为出发点，始能获得最佳的效益。
基於上述研究背景与动机，本研究的主要目的，希冀能将人性的多元构面议题(各种人性理论)与对应之薪资管理措施加以结合，进而整理出一套设计「人性化薪资管理体系」时的参考架构，并藉由实证分析来了解这些构面与措施，在企业中不同阶层(高阶／中阶／基层员工)上的相对重要性，进而剖析其间之异同处与源由，期能裨益学界与企业界，在後续对於人性化薪资管理研究与施实之参考。
本研究透过以下流程，来达成上述之研究目的。首先，针对人性化与薪资管理进行文献的回顾与整理。其次，汇整各学者在人性议题与薪资管理所建立之理论与实务观察，并将两者加以结合并归纳出在设计人性化薪资管理体系之参考架构。进而，透过实证问卷调查与模糊层级程序法，来了解本研究所归出的准则项目在设计人性化薪资管理系统之相对重要性。
经由实证发现，企业中不同层级间，对於人性化薪资管理之各个构面之重视程度有所差异，其显示出不同层级对人性理论与薪资管理有不同程度之重视与期待，本文认为企业在设计薪资制度时，应该对这些不同之重视程度与期待有所回应。
期本文，在学术上可以引发更多人性化管理制度之探讨与研究；在实务上，亦希望能提供大陆及台湾企业在推行人性化薪资管理有所助益。
Summary
While moving toward knowledge economy and the epoch of human resources, business enterprises are now encountering the most challenging task that they ever had.
Literally, the core competitiveness in this era is mainly determine by how the enterprise can effectively accumulate and develop its organizational human resources and knowledge. And yet what constitutes the most crucial factor of successfully accumulated and developed knowledge includes the accumulation, development, and exploitation of human resources (Intellectual workers). (Human Resource -→ Organizational Knowledge-→ Stride of Organizational Performance) ion and Nevertheless, salary management at this critical stage plays a crucial role in terms of how to effectively accumulate, develop, and exploit human resources for the business enterprise. Unfortunately, the salary management system of business enterprise has not been found consolidated and revolutionized with the change of era, even with the phenomenon increasingly moving toward more rigidity, resulting in the loss and waste of human resources and profoundly damaging the core of enterprise and its competitiveness. We may thus infer, based on this b
ackground, there is a desperate need to address the issue of salary management and fully examine it. In the era where individual is increasingly valued, this research subscribes to the conception that only by means of the starting point stemming from "humanity" can an effective salary management system acquire the best efficiency it longs for.
Thanks to the above-mentioned research backgrounds and the relevant motives, this research is mainly intended to combine the highly diverse facets (miscellaneous human theories) of issue of humanity with the correspondent the measures of salary management in order to further sort out a full set of referring framework while engaging in designing the system of humanized salary management system, and to analyze its disparity and sources of origin involved, by virtue of empirical analysis to understand the relative importance of these relevant faces and measures in
different layers (high layer/medium layer/basic layer of employees) of business enterprise, in the hope that it may benefit both academic and enterprise communities as a reference for the subsequent research and implementation of humanized salary management system.
This research accomplishes the above-mentioned objective though the following flowing charts. In the first place, it conducts a documentary reminiscence and rearrangement focusing on humanized salary management. Second, it went on to compile all the former theories and practical perceptions, which are relevant to humanized salary management, established by those scholars, and consolidated, induce a referring framework when designing a humanized salary management system. Further, through the empirical ask-question-inquiry and the procedural approach of obscuring layers, we may understand the essence of induced principles conducted by this research in designing the humanized salary management system.
It has been discovered through empirical approach that different layers inside the business enterprise are holding many different facets of stress and expectation upon humanized salary management system, demonstrating their different stress and expectation among different layers. This article thus holds that while designing the waging scheme, business enterprise is obliged to properly respond to varied extent of stress and expectation.
We do hope that this article may trigger more discussion and research in the academic fields, and that this article can in practice benefit the enterprises in both Taiwan and China in helping them promote humanized salary management system.
引文
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