台灣不同規模廠商薪資差異之研究

Abstract

本研究主要探討台灣中小企業與大型企業受僱者之薪資差異之影響因素，與薪資差距之變動趨勢。不同於早前文獻，本論文在人力資本論、補償性工資差異理論外，納入雙元勞動市場理論探討整體勞動市場之結構作用，並改善中小企業與大型企業受僱者薪資差異之估計方法，主要以「內生轉換迴歸模型」與「Oaxaca薪資差異分解模型」探討兩者間之薪資差異。經實證研究發現：(1)中小企業與大型企業受僱者其薪資估計式具有結構上之差異，即具有雙元勞動市場之情形；(2)教育程度愈高、職業別為專業職者、行業別為工業部門者，其選擇於大型企業就職之機率較高；(3)教育程度愈高、潛在工作經驗愈長、已婚，大型企業受僱者所獲得之薪資報酬皆相對高於中小企業受僱者；(4)以長期資料分析，總薪資差異呈逐年減少趨勢，薪資差異可解釋部分（%）則呈逐年增加趨勢。

This thesis investigates factors affecting the wage differentials between SMEs and large-scale enterprises in Taiwan, as well as the trend of changes in the wage gap. In addition to the human capital theory and the compensated wage differential theory, this thesis incorporates the dual labor market theory to explore the structural role of the overall labor market, and improves the estimation methods by using “Endogenous conversion regression model” and “Oaxaca decomposition model”. Empirical study results showed that: (1) There is a structural difference in wage estimation between the SMEs and large-scale enterprises, indicating the dual labor market. (2) The higher the education level, the professional occupation, and the industrial sector, the higher the probability of choosing to work in large-scale enterprises. (3) The higher the education level, the longer the potential work experience, and the married, the higher wage received by employees in large-scale enterprises compared to those in SMEs. (4) Based on long-term data analysis, the total wage difference shows a decreasing trend year after year, while the explainable portion (%) of the wage difference shows an increasing trend year after year.