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系統識別號 U0002-1607201308430900
中文論文名稱 員工流動率、經營環境與企業社會責任之關連性-中國大陸企業之實證
英文論文名稱 The Relationship among Employee Turnover, Operating Environment, and Corporate Social Responsibility: The Evidence from China
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 101
學期 2
出版年 102
研究生中文姓名 許育慈
研究生英文姓名 Yu-Tsz Hsu
學號 600600034
學位類別 碩士
語文別 中文
口試日期 2013-06-18
論文頁數 70頁
口試委員 指導教授-謝宜樺
委員-和家慧
委員-葉金成
中文關鍵字 企業社會責任  員工流動率  中國 
英文關鍵字 Corporate Social Responsibility  Turnover  China 
學科別分類
中文摘要 中國大陸在歷經改革開放後,轉型經濟所帶來的環境變動引發勞動市場重大變革;另一方面,企業社會責任的概念在中國萌芽,承擔社會責任已是多數企業刻不容緩的議題。結合以上概念,本研究擬從三個層次來探討影響員工流動率的重要決定因素,包括企業內部執行企業社會責任的程度、企業經營結果以及整體經營環境變動。
針對中國2008至2011年間發佈之企業社會責任報告書,以內容分析法進行評分作為企業社會責任中人力資源管理水準,並透過台灣經濟新報-中國模組及中國政府之各官方網站,以獲取所需相關變數資料。實證結果顯示在單獨考量企業經營結果、環境變動及企業社會責任中人力資源管理水準影響下,均對員工流動率造成顯著影響效果,且國營企業受影響程度高於民營企業;而企業社會責任中人力資源管理水準的導入確實能增加對中國員工流動率的解釋能力,且民營企業受影響程度明顯高於國營企業。
英文摘要 After China reform and opening, environmental changes resulting from economic restructuring caused labor movement. In addition, the concept of corporate social responsibility entered China, and become the most urgent business issues. Combining these concepts, this study intends to explore the impact of turnover, an important determinant of three levels, including the degree of internal implementation of corporate social responsibility, the operational results of the enterprise, as well as changes in the overall business environment. Corporate Social Responsibility Report for release in China from 2008 to 2011. We rate corporate social responsibility in human resources management standards through content analysis, and get information of all relevant variables through the TEJ- China and the Chinese government's official website. The results showed that business, environmental movements and corporate social responsibility significantly influence turnover, and state-owned enterprises affected higher than private enterprises. Furthermore, human resource management in China can indeed increase the explanatory of turnover, and private enterprises cast a greater significant effect compared to the state-owned enterprises
論文目次 目錄 IV
表目錄 V
圖目錄 VI
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 4
第貳章 文獻探討 6
第一節 員工流動率 6
第二節 中國經營環境與員工流動率 10
第三節 企業社會責任中人力資源管理水準與員工流動率 12
第参章 研究設計 24
第一節 研究架構 24
第二節 假說建立 26
第三節 研究對象與資料來源 28
第四節 研究方法 30
第五節 實證模型 31
第六節 變數定義與衡量 32
第肆章 實證結果與分析 35
第一節 企業社會責任 35
第二節 假說檢定 40
第三節 其他分析結果 48
第伍章 結論與建議 55
第一節 研究結論 55
第二節 研究限制及建議 57
參考文獻 58
附錄一 中國企業社會責任榜專家評價體系 67

表2-1 國內、外學者對員工流動之定義 6
表2-1 國內、外學者對員工流動之定義(續) 7
表2-2 中國產值結構 12
表2-3 全球八大CSR規範 13
表2-3 全球八大CSR規範(續) 14
表2-4 學者與團體對CSR之定義 16
表4-1 企業社會責任之敘述性統計量表 35
表4-2 產業屬性平均數T檢定 38
表4-3 企業經營屬性平均數T檢定 38
表4-4 產業別平均數T檢定 39
表4-5 員工流動率之敘述性統計量 40
表4-6 變數之相關係數 41
表4-7 迴歸模型比較分析一 45
表4-8 迴歸模型比較分析二 47
表4-9 全部樣本之敘述性統計量(經營屬性) 48
表4-10 員工流動率與企業經營結果之迴歸分析結果(經營屬性) 50
表4-11 員工流動率與整體經營環境之迴歸分析結果(經營屬性) 51
表4-12 員工流動率與社會責任報告書中人力資源管理水準之迴歸分析結果(經營屬性) 52
表4-13 員工流動率與企業經營結果、整體經營環境、人力資源管理水準之迴歸分析結果(經營屬性) 54

圖1-1 論文架構與流程圖 5
圖2-1 中國員工流動率 9
圖2-2 企業最想溝通的利害關係人為員工 23
圖3-1 研究架構 25

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網路資源
中國企業社會責任網
http://www.csr-china.net/report.aspx
中華人民共和國國家統計局
http://www.stats.gov.cn/
巨潮資訊網
http://www.cninfo.com.cn/
企業社會責任大調查,2008,遠見雜誌,第262期
http://www.gvm.com.tw/Boardcontent_14052_2.html
全球八大CSR規範,台灣經濟部 企業社會責任網
http://csr.moea.gov.tw/standards/standards.aspx
林祖嘉,2011,計畫經濟與市場經濟:從建國百年看兩岸制度演變,國家政策 研究基金會。
http://www.npf.org.tw/post/2/9814
前程無憂人力資源調研中心
http://big5.51job.com/gate/big5/research.51job.com/
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