[[alternative]]An analysis of the law of China on employment contracts and its impact on Taiwanese enterprise

碩士[[abstract]]中國大陸自1978年改革開放以後，經濟快速的發展，為了配合社會主義市場經濟的性質，在1994年7月全國人大常委會制定的《中華人民共和國勞動法》確立了與社會主義市場經濟體制相適應的勞動合同制度，並在1995年1月開始施行。由於台灣的投資成本的上升，造成許多勞力密集型產業紛紛到中國大陸設廠。近年來，台商赴大陸投資的數目更是逐年增加。而中國大陸隨著工業化、城鎮化和經濟結構調整速度加快，企業制度不斷改革，企業形式和勞資關係越來越多樣化，勞資關係方面也出現了許多新的問題，於是中國大陸在2007年6月29日由第十屆全國人大常委會第二十八次會議通過《勞動合同法》，並於2008年1月1日正式實施。《勞動合同法》的實施確定了勞資關係的規範，從勞動合同的訂立、勞動合同的期限、試用期的規範、勞動合同的終止到經濟補償金的制度，在許多層面的規範都更加的嚴密，也對企業提撥社會保險基金、企業成本管控、人力資源管理、乃至於台商企業整體的經營策略規劃產生莫大的影響。因此本文將先探討《勞動合同法》的立法背景，與比較《勞動法》與《勞動合同法》之差異。進一步探討《勞動合同法》對台商人力成本與人力資源管理的影響，並分析台商在因應《勞動合同法》所採取可能的策略。面對《勞動合同法》台商應重視並採取正確的因應方式，依《勞動合同法》制訂符合的勞動合同與規章制度，做好員工的考核紀錄，並完善經營管理的方式，才能使台商在越來越競爭的中國大陸市場中，取得持續發展的優勢。[[abstract]]Since China''s reform and opening up started from 1978, With China''s rapid economic development and in line with the nature of the socialist market economy, in July 1994 the NPC Standing Committees established the "Labor Law of the People''s Republic of China" confirmed that a relevant labor contract system under the socialist market economic system, which become effective in January 1995. Because investment cost of Taiwan is rising, esulting in many labor-intensive industries have to set up factories in China. In recent years, there are more and more Taiwanese Enterprise invest in China. As a result of speeding up of industrialization, urbanization and economic structure reconstruction, enterprise system reforms constantly; business forms and labor relations diversified gradually, the labor relations face many new problems. Therefore, in June 29, 2007, the "Law of Employment Contracts" was approved in the 28th meeting of the Tenth National People''s Congress Standing Committee, and come to effect in January 1, 2008. "Law of Employment Contracts" not only establishes the norms of labor relations, this legislation could have a strict standard on many aspects, such as, to conclude a labor contract, the duration of labor contracts, the norms of the probationary period, termination of labor contracts and the economic compensation system. but makes enormous influence on Taiwanese Enterprise setting aside the social insurance funds, managing their cost control and human resources, as well as their overall business strategy. So this study will explore the "Law of Employment Contracts" the legislative background, and compare the difference of the "Labor Law" and the "Law of Employment Contracts". Further explore the "Law of Employment Contracts" on the labor cost and the impact of human resource management, and analyze the possible solutions when Taiwanese Enterprise confront the "Law of Employment Contracts" and make overall armaments. To face "Law of Employment Contracts", Taiwanese Enterprise should attach importance and take the right ways of coping, according to the "Law of Employment Contracts" in line with the development of the labor contract、regulations、appraisal records, and improve the operation and management that can make Taiwanese Enterprise get the advantages of sustainable development in the competition of Chinese market.[[tableofcontents]]目錄................................................................i 表目錄.............................................................ii 第一章 緒論........................................................1 第一節 研究動機與目的..........................................1 第二節 研究方法................................................4 第三節 研究範圍與限制..........................................5 第四節 研究架構與章節安排......................................7 第二章 勞動合同法之概述...........................................10 第一節 勞動合同法之立法背景與過程.............................10 第二節 支持與反對勞動合同法的看法.............................16 第三節 勞動合同法之重要規範...................................21 第三章 勞動法與勞動合同法之重要比較...............................53 第一節 用人單位規章制度與事實勞動關係.........................53 第二節 勞動合同期限與試用期...................................55 第三節 違約金與隨時解除勞動合同...............................59 第四節 經濟性裁員與勞動合同終止...............................62 第五節 經濟補償金與非全日制用工...............................66 第四章 勞動合同法對台商投資之影響及其因應方法.....................71 第一節 勞動合同法對台商人力資源管理之影響.....................72 第二節 台商人力資源管理對勞動合同法之因應方法.................89 第三節 因應勞動合同法台商企業採取的策略......................103 第五章 結論......................................................125 第一節 研究發現..............................................125 第二節 後續研究建議..........................................138 參考文獻..........................................................139 附錄一............................................................143 附錄二............................................................159 附錄三............................................................170 附錄四............................................................175 附錄五............................................................176 附錄六............................................................178 表4-1 在「政策面」影響台商的不利因素...............................71 表4-2 2005、2006年整體台商對中國大陸之投資動機....................72 表4-3 1952年1月至2008年8月台灣對中國大陸投資分區統計表..........73 表4-4 1952~2007年核准對中國大陸投資分區分業統計表................74 表4-5 勞動合同法推行後對營業淨利率影響分析（直接人工部分）.........77 表4-6 勞動合同法推行對營業淨利率影響分析（營業費用部分）...........77 表4-7 勞動合同法對不同地域別台商的影響(未經卡方檢定) .............78 表4-8 部分城市企業社會保險費率標準............................... 80 表4-9 1988~2008年12月台灣至越南投資統計(依地區別) ..............108 表4-10 1988~2008年12月台灣至越南投資統計(依產業別) ...............109 表4-11 部份大陸台商的返台模式分析................................ 118[[note]]學號: 696280261, 學年度: 9