After retirement pension newly made implementation to influence enterprise finance structure

• Main Authors: Yeong-Roei ,Chang, 張永蕊
• Other Authors: Ho-Lung ,Lee
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/14097850943475663614

碩士 === 國立高雄應用科技大學 === 商務經營研究所 === 96 === The matter nation 700 ten thousand is suitable laborer of the work datum law to retire the social security "the new labor retirement pension rule",already in July, 2005 official start implementation, however to present each market in, the fight for each bit of land,the cost guidance business dealing has flooded in various enterprises, raises the dialing rate enhancement in the retirement pension after 6%, the enterprise burden cost enhances, to has not formerly followed the rules and regulations to raise dials the retirement pension the enterprise, brings on the financial surface the certain degree pressure ﹔According to the old system, the enterprise raises dials retirement pension its property rights for the enterprise respectively, waits the staff to conform to the retired rule latter time to pay, but must few conform to this rule staff also to be few, the enterprise relatively needs to pay the retirement pension to give has not conformed to staff of the standard, so the loophole, after newly made opens runs lets the enterprise not have hides, but this also without doubt is feels the formidable external force regarding a steady growth enterprise to hit hard. The enterprise quite has the sensitivity regarding the financial construction surface change, facing the like this impact, the enterprise feels really only has the negative impression? The newly made implementation regarding the enterprise is disadvantageous? This research transport business of fund, average cash number, business net cash inflow by enterprise, EPS financial structure variable combination and so on the net gain rate discusses it to raise to the retirement pension dials influence the number, and take goes on the market the company as the research object, after understood why the retirement pension newly made implementation affects to the enterprise finance structure? The findings showed that, After (1) the retirement pension newly made implementation, transport business fund, average cash number, business net cash inflow raises to the retirement pension dials the number influence to present is connected also has highly reveals the standard. After (2) the retirement pension newly made implementation, the net gain rate, EPS raise to the retirement pension dials the number influence to assume negative also comparatively does not have patency.(3) the retirement pension newly made implementation to finance of structure influence the traditional industry, has the high explanation ability.