| Summary: | 台灣科技及電子產業的發展，與創造台灣經濟佳績，股票分紅制度具有極高之影響力，但2008年開始「員工分紅費用化」的新制度將開始實施，對企業﹑員工﹑政府﹑股東都產生影響，而最大的衝擊，莫過於是科技或電子企業與員工。
贊成員工分紅費用化的論點：過去之員工分紅配股制度，無法明確顯現企業成本，也嚴重稀釋了股東權益，長期以來備受爭議的不公平性，遭受到外資及投資法人機構的詬病，因此堅持此一論點者，認為員工分紅費用化是順應國際趨勢，不僅可提高財報的透明度，而且讓股東看到沒有虛增的淨利，也是企業社會責任的實踐。
但持反對意見的一方認為，員工分紅費用化制度實施後，會使許多企業的每股獲利相對減少，股價相對下跌。而另一個令企業界憂心的就是員工分紅價值的減少，將引發人才的流失與吸引的困難，對企業競爭力與前景，將面臨極大的挑戰。
本研究應用文獻資料之收集、專家訪談及德菲法，希望達到以下之研究目的：
一、瞭解各種分紅制度之依據與特性。
二、員工分紅費用化對目前企業員工之影響與衝擊。
三、企業目前計畫採取之因應措施。
研究結果發現：
一、對於員工分紅費用化後的薪酬減少，除心理因素之影響外，對於工作的選擇是往成長獲利性較佳的企業流動，或是一般雖無股票分紅，但薪資福利通常較本土產業較優之外商企業。
二、企業可以採取之因應措施項目中，雖其中有九項加權平均數在3.0以上，但這九項中，就有七項都與薪酬相關，只有二項為心理調適項目。而且依分數排名前五項都為經濟補償措施。
研究結論：
一、 薪資競爭力不等同於人才競爭力，也不等於企業競爭力
二、 內部人才培育與外部人才吸引之平衡
三、 股價高者與低者同樣面臨挑戰
四、 企業需全面檢視薪酬制度
=== Hi-technology and electronic industry can be with development and excellent performance in Taiwan, one of the key factors is “employee stock bonus”. But from 2008, employee stock bonus must debt expense according to national law and policy. The corporations, employees, shareholders and government are all influenced by the new practice. Particularly, it will be a huge impact to the hi-tech or electronic corporations and their employees.
“Whether employee stock bonus debts expense? The points of agree side are:
1. If employee stock bonus does not debt expense, the financial statement can’t show real cost then will dilute the shareholder equity.
2. All the foreign investors and institutional investors argue the unfair issue for a long time.
3. “Employee stock bonus debts expense” is global practice and can match international trend. It can enhance the currency of financial statement to show the operation actual status to all shareholders. It also a corporate governance responsibility to society.
The points of disagree this accounting method side are:
1. If employee stock bonus debts expense, technologic firms have negative affect on net income, even makes them unprofitable. Their stocks prices will become lower.
2. The less of value of bonus stock will make it hard to retain and attract good talents.
3. The loss of talents will be a huge challenge for corporation competition and future development.
The research is via literary reviews and applies “In-depth interview Method” and “Delphi Method” to reach the following goals:
1. To understand the profit sharing policy and properties.
2. To know what the impacts of employee stock bonus debts expense to employees are.
3. To survey the solutions that corporation will take for the accounting policy revision.
The research findings are:
1. The employee stock bonus debts expense will decrease the employee’s total income. The impact is also on mentality. And the employees will search a new job that offer from firms that can make more profit or foreign company even without stock bonus sharing practice.
2. There are 9 solutions in the survey get weighted mean above 3.0. Top 5 are compensation related, and only 2 of them are mentality related.
The research conclusions are:
1. The competition of compensation doesn’t mean competition of talents or business.
2. Internal talents development is as important as outside candidates approaching.
3. No matter how much the price of corporation stocks are, they all face the challenge of employee stock bonus debt expense.
4. All corporations should review and redesign their compensation program and practice.
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