我國自2008年1月1日起開始施行分紅費用化，各企業因應分紅費 用化實施所運用之薪酬替代措施，如調高薪資、提供績效獎金或庫藏股 等以減少衝擊並達留才的目的。是以，本文旨在探討員工分紅費用化後， 薪酬替代措施對員工工作滿足、組織承諾及離職傾向之影響，以臺灣高 科技產業員工為主要研究對象。透過問卷調查以立意抽樣取得216筆有 效資料。經採取階層迴歸統計方法，並排除社會人口變項的影響性後， 分析結果發現分紅費用化後，公司採取提高薪資策略對員工工作滿足有 顯著影響性；採取提供績效獎金及發行員工認股權證措施後對組織承諾 有影響力；但各種薪酬替代措施對離職傾向則無顯著預測力。

The Statements of Financial Accounting No. 39 to be announced by Ministry of Economic Affairs (R.O.C.) on January 24, 2007 and perform on next year. It define the accounting principle about the expensing employee bonus to be recognized as cost in accordance with the International Financial Reporting Standard 2 (IFRS 2). To deal with this challenge and retain talents, executives offer a Replacement Incentive Systems including raise the wages, provide performance bonuses or treasury stocks. Thus, the purpose of this study is to explore the replacement incentive effects of employee’s job satisfaction, organizational commitment, and turnover intention behind expensing employee stock bonus policy. The subjects were selected from High-Tech Industry in Taiwan. A survey conducted via judgmental sampling and 216 valid data were then put into analysis by hierarchy regression, further, the demographic variables were controlled to examine the relationship between factors. Behind the expensing employee bonus, result shows that wage raise policy will impact employees' job satisfaction significantly. Further, employees' attitude toward organizational commitment and share stock right will be affected by performance bonus policy. However, none of one replacement incentive polities can predict employee's turnover intention.