The effect of cash bonus on employee’s performance from the perspective of public sector

• Main Authors: WU YA FENG, 吳雅鳳
• Other Authors: KUO JENN SHYONG
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/76732368003936048189

碩士 === 國立臺北大學 === 會計學系 === 97 === This study is aimed to examine the effect of cash bonus on employee’s performance from the perspective of public sector. The Taiwan Public Construction Commission (PCC) established the “Act for the Promotion of Private Participation in Infrastructure Projects”, which is an Act of creating cooperate and mutually beneficial relations between the government and the private sector. The PCC formulate a cash bonus incentive regulation from 3/18/2004 to 12/31/2007 to encourage public employees who help materialize contract signed. This study used 2002-2008 signed contract cases to fit in with the “Act”. This paper examines effect of “cash bonus incentive regulation” by t-test and Wilcoxon test. The result shows that: 1. During the implement of “cash bonus incentive regulation”, the number of signed contract is significantly higher than regulation not implement. 2. During the implement of “cash bonus incentive regulation”, the total and average amount of signed cases are significantly less than before regulation are implement but higher than stopped the regulation implementation. 3. During the implement of “cash bonus incentive regulation”, the total amount of private investment is no significant difference with before regulation are implement but higher than stopped the regulation implementation. 4. During the implement of “cash bonus incentive regulation”, the average amount of private investment is significantly less than before regulation are implement but higher than stopped the regulation implementation. 5. There exists a partial unfavorable effect in private investment to public after stopped the regulation implementation.