本研究針對台灣企業，透過實證研究來探討「員工分紅制度」、「分紅公平」、「工作投入」及「工作績效」之間的關係。藉以提供企業在因應分紅費用化時，可針對員工分紅制度與分紅公平上，設計更具激勵誘因方式之參考。
以新竹以北有施行員工分紅制度之公司為研究母體，採問卷調查的方式，總計發出問卷500份，回收之有效樣本共174份。經實證分析，其研究結果如下：
1. 員工分紅制度與分紅公平各變項均呈現正相關。員工對分紅制度越滿意，則認為分紅之分配公平及程序公平認知也越高。
2. 員工分紅制度對工作投入與工作績效沒有顯著影響。員工分紅制度可能會隨著時間的增加而降低其激勵效果，因此，對工作投入與工作績效的影響較不顯著。
3. 分紅公平與工作投入沒有顯著影響，但對工作績效之目標達成與合作滿意度有顯著影響。如果員工對分紅制度分配資訊不了解的話，易造成其對分紅產生不公平的感覺，這將可能影響員工對工作的投入，但若加強分紅在程序上的公平，則可以增加員工在工作目標上的達成率及促進彼此間的合作滿意度。
4. 員工分紅制度不會透過分紅公平的中介效果而影響工作投入與工作績效。由於分紅制度施行已久，逐漸成為薪資的一部分，對員工的吸引力降低，再加上員工對分紅公平產生懷疑，進而造成其對工作投入與工作績效沒有顯著影響。

This study is to investigate the relationship among profit sharing, sharing fairness, job involvement and working performance by the empirical research. The goal of this study is to suggest the company how to design more incentive system from the profit sharing and sharing fairness when the profit sharing will become the operation expense in Taiwan.
500 questionnaires were sent to the company which is based on the north of Hsin-Chu County. The valid questionnaires are 174 copies in total after the return. Upon the empirical analysis, the important findings are as the following:
1.Profit sharing system and sharing fairness are positive correlated. The more the employees are satisfied with the profit sharing system and feel the importance of the profit sharing system, the higher their awareness is on the fairness of the profit distribution and execution procedure.
2.Profit sharing system is not significant to job involvement and working performance. When the time goes by, the incentive effect from the profit sharing system will decrease. Therefore, the effect of profit sharing system is not significt to job involvement and working performance.
3.Sharing fairness is not significant to job involvement, but significant to the goal achievement of working performance and collaboration’s satisfaction. If the employee doesn’t understand the profit sharing system, it easily causes the unfair feeling and it might impact on the job involvement. But if the company can emphasize the fairness of the execution procedure, it can increase the possibility of the goal achievement and enhance the collaboration’s satisfaction.
4.Profit sharing system can’t affect the working performance and job involvement by the intermediate effect of sharing fairness. Since the profit sharing system has been implemented for a while and became part of salary, it can’t draw more attraction as the beginning. In addition, if the employee starts to suspect the fairness of the profit sharing, it will result in the less influence on job involvement and working performance.

誌謝 II
摘要 IV
ABSTRACT V
目錄 VI
表目錄 VIII
圖目錄 X
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討 5
第一節 員工分紅制度 5
第二節 分紅公平認知 14
第三節 工作投入 20
第四節 工作績效 25
第五節 各變相間關係之推導 29
第三章 研究方法 34
第一節 研究架構 34
第二節 研究假設 35
第三節 變項之定義與衡量方法 37
第四節 問卷設計 40
第五節 抽樣方法與樣本 46
第六節 資料分析方法與流程 49
第四章 研究結果分析與討論 52
第一節 信度與效度分析 52
第二節 各研究構面間之複迴歸分析 67
第三節 不同個人特性在各構面間差異性分析 76
第四節 研究假設檢定結果 84
第五章 結論與建議 86
第一節 研究結論 86
第二節 研究限制 90
第三節 建議 91
參考文獻 93
附錄─本研究問卷 108

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