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The corporate is a kind of economic organization which must integrates effectively resources and creates the valuation to match the market needs. Strategic type means the decision-makers or the managers adopted the feasible resolution for the outstanding problems. (Michael E. Porter(1980)).
The traditional capital and labors will be replaced by knowledge workers who are becoming the most important economic assets, and the most challenge in 21st century at management field is how to improve the output of knowledge workers. (Peter F. Drucker(1999))
At the end of 20th century, the world-wide industrial development is introduced into the digital and globalization competition. Taiwanese high-tech industries achieved the superior competition by using employee bonus (referred as “EB”), especially that focus on the industries that involved in research and development, it had completely difference outcome relative to American enterprises Employee Stock Option Plan （referred as “ESOP”）which has caused the scandals of finance statement. Recently American enterprises are getting to imitate the EB, preferred issuing the restricted stocks to incentive the employee than the ESOP.
Based on the globalizing digital competition made the plume margins coming, and the political tumults between Taiwan and China produced Taiwanese stock markets cooling down, the ESB is questioned by share holders and finance analysts with whether it helpful to the company’s operation or not. Someone may hold the key influence if they have the right to share the privilege, and in case of their advantages distribution was not appropriate could bring the company’s value declining. But it is indistinct indeed that how much value can be created by the beneficiaries and how to measure it, and then the company value could be harm by the ESB.
Under the lack of management mechanism and performance assessment of EB, the enterprise’s CEO is very hard to explain an acceptable reason for his employee bonus strategy when they faced to outer critique then made an injustice to the EB, actually the earnings is belong to the shareholders and investors, it is subjected to the Article 235th of the Corporate Law that required the distribution percentage of EB must be regulated in the Corporate Rule,…, the beneficiaries of EB must be defined in the Corporate Rule, it is including its subsidiaries’ employee.
The EB is part of re-distribution for corporate resources, It needed a complete scientific mechanism to decide the allotment and distribution and assessment then the purpose of incentive employee will be achievement the corporate budget. It’s realizing the corporate yearly operating plan and satisfying its shareholders value, so this study tried to empirical the implement of the EB system and the co-relationship between the EB and operation performance by using the Quantitative Method, meanwhile exercising the Qualitative Method brought up the strategy of EB policy on account of dividend commitment which the corporate CEO’s promise, so that the strategies not only can win their supports from shareholders but incentive employee’s aggressive courage to accomplished the corporate ambitious goal.
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