[[alternative]]A Study of Compensation and Benefits of Nonprofit Organization Employees

[[abstract]] 由於科技發展及經濟快速的成長，使得各行各業皆以「人才為本」來強大企業在國際上的競爭力，而非營利組織亦隨著這股風潮的影響日益蓬勃發展，使得一群生活在邊緣化的弱勢團體因而受到重視與照顧；然而在非營利機構中默默爲弱勢團體服務的人員其福利待遇一直以來不如營利從業人員，導致士氣低落，人員流動頻繁，造成業務傳承困難，社會福利方案無法順利推行，社會問題與人民的痛苦不能迅速得到解決。 「薪資」是勞工為雇主工作而獲得的報酬，薪資可以解決員工基本生活，薪資對員工而言，當然是多多益善，但對雇主而言，則必須考慮各種因素，所以該付多少薪資給員工，是一件很傷腦筋的問題。雖然非營利機構的資金來源大部分來自政府補助及社會大眾的捐款，然而薪資過低，就難以吸引優秀人才，增加非營利機構徵才的困難度；若薪資水準高，雖有助於吸引優秀人才，卻也難免會造成非營利機構財務上的沉重負擔。另在人力資源體系中，薪資固然是招攬人才重要的決定因素，而福利制度也是他們考慮的重點，一般認為福利可彌補薪資之不足，因此它具有很重要的激勵因素。本研究之主要目的乃嘗試了解非營利機構之員工在現行的薪資制度、福利措施與工作滿意度之關係，以幫助主管人員了解現況，進而檢討現行制度的缺失。 本研究旨在探討非營利組織從業人員之福利、待遇及離職原因與工作滿意度的相關性，本研究以財團法人及社團法人隨機抽樣共計600家，進行問卷調查，得到366份有效問卷，經由實證結果得到以下結論：一、個人特徵（性別、婚姻、教育程度、職務類別、年齡與年資）與薪資制度、福利措施、離職原因及工作滿意度部份相關。二、員工對薪資制度、福利措施與工作滿意度部份呈現相關。即當員工認為此二制度愈公平合理，他們對工作的態度就愈正面，員工離職率就低。 依本研究的結論，非營利機構應進一步評估及檢討現行之福利與待遇制度，並確切的落實制度面，否則會留不住優秀人才，造成業務推展的困難，影響非營利組織成立的目標與使命。[[abstract]] Because of technological development and rapid economic growth, human resources become central for every industry in terms of international competitive advantages. Nonprofit organizations also flourish under this globalizational trend, bringing the marginalized groups onto the forestage, attracting to them more attention and emphases. However, in comparison to those in private sectors, the nonprofit organization employees have been offered less favorable compensation and benefits, a disadvantage which leads to failing morale, high turnover percentage, difficulties in passing down career experience, impediments in promoting social welfare projects, and hindrance to get social problems and public inflictions solved. Salary is a type of compensation employees receive for what they have done for their employer. Salary supports an employee's basic living; for him/her, the more, the better. But for the employer, it's a wholly different story. How much an employee should be paid is always a nerve-racking problem for an employer who has to consider all factors besides salary. Most of the nonprofit organization fund comes from governmental subsidy and public donation. If the salary is too low, it will be difficult to recruit talents; while, if the salary is too high, it would be too financially burdensome. In addition to the salary which plays a major role in recruiting talents, welfare system is also a predominant factor and incentive, which is generally believed to compensate for the insufficient salary. Purpose of this study is to clarify the relationship between compensation system, welfare measures, and job satisfaction, with the view to helping management identify the limitation of the current system. 600 legal bodies of mass organization or financial group are surveyed via random sampling. 366 valid questionnaires are collected. The empirical findings are as follows:1. Personal characteristics (gender, marital status, educational background, job category, age and seniority) are partly related to pay system, welfare measure, turnover reasons, and job satisfaction.2. Employee's job satisfaction is related to the pay system and welfare measures. In other words, when employees find the two systems fairer, they have more positive attitude toward their job and lower intention to leave. Results of this study show that nonprofit organizations should further examine existing welfare and pay systems. Only when the systems are truly put into effect will talents be retained, business promoted, and the organizations' goals and missions accomplished