| 摘要: | 本文主要的目的為探討2005年至2014年台灣地區基層農會之間受僱員工薪資差異。使用之資料來源為中華民國農會每年編製之「台灣區各級農會年報」。本研究以受僱員工的人力資本含年齡、職等、學歷及農會的總資產、負債比率、盈餘、農會的區域型態等對農會薪資之影響，建構方程式進行實證分析，以普通最小平方法（Ordinary Least Square，OLS）來分析各基層農會間的薪資差異。研究結果顯示，員工職等影響薪資差異，平均職等越高薪資越高；員工學歷越高對薪資的差異越是顯著，學歷越高對於經營的創新及效率相對提高。農會的總資產、負債比率、盈餘對於員工薪資有顯著的差異。由農會總薪資之迴歸估計結果，顯示基層農會依農會的區域型態，都市型農會平均薪資最高，其次為混合型農會，鄉村型農會平均薪資最低。依地理環境分布區分基層農會分別為北部、中部、南部、東部等區域，基層農會平均薪資由高至低，依序為北部、東部、中部、南部。
The main aim of this thesis is to explore the wage difference among employees in local base-level farmers’ associations in Taiwan for the year from 2005 to 2014. Data for the analyses is based on the Annual Report of farmers’ associations at various levels in the regions of Taiwan, which are compiled by the National Farmers’ Association, Republic of China. Using data such as employees’ human capital, and total assets, debt ratios, profits and regional pattern, equations were developed to analyze empirically the effect of these variables on wages of farmers’ associations. The regression technique Ordinary Least Square (OLS) was used to analyze the wage difference among various base-level farmers’ associations. The results indicate that employees’ ranks resulted in wage differences; on average, a higher rank meant a higher wage. A higher education level also had a significant influence on employees’ wage differences. A higher education level enhanced innovation in business management and increased efficiency. Farmers’ associations’ total assets, debt ratios and profits caused significant differences in employees’ wages. Through analyzing farmers’ associations’ total wages, results of the regression coefficient estimates revealed that according to the regional pattern classification of farmers’ associations, metropolis-type farmers’ associations had the highest average wage, followed by mixed-type farmers’ associations, and rural-type farmers’ associations had the lowest average wage. Base-level farmers’ associations were classified into north, central, south, and east as per their geographical locations. The average wage of base-level farmers’ associations was in descending order from the north, to the east, followed by the center, and the south. |
