2019-08-012024-05-18https://scholars.lib.ntu.edu.tw/handle/123456789/707253摘要：近年來學界及實務界已逐漸意識到人力資本投資的重要性。人們多認為訓可用於促進個人與組織績效，但由於人力資本存在著移動性，組織會顧慮人力資本的投資所導致的成本效益問題，因此我們也常看到企業對於人力資本投資有所猶豫；而在台灣企業的訓練投資上，同樣可以觀察到此一現象。而低水位的企業訓練投資，自然也對國家人力資本形成有所阻礙，也因此政府對於企業訓練的促進，也思考了補助政策，希望透過政府補助與支持，給予企業誘因及能耐上的支持，進一步誘發企業進行訓練投資。而本研究即基於此研究動機，要進一步了解企業對人力資本投資的意願影響因素，及其對政府訓練補助的態度等議題。本研究首先運用政府勞動部調查資料對此一現象做初步理解，我們發現公司雇用規模對各項訓練投入均有正向影響，因此可看出台灣企業對於人力資本投入，和人數增加後的管理複雜掌控有主要關聯。然而業務量上升造成的業務複雜度並不會增加公司的訓練支出投入，也不會增加公司的訓練人數總投入，但對於課程複雜度或是每人訓練支出及受訓涵蓋度卻是增加的。同時也發現，公司雇用規模與補助意願之關聯並不顯著，但營業額愈擴大卻愈希望政府給予支援。而這個結果似乎顯示著業務擴大的企業實有訓練的需求，但它們較少思考自行投入資源，反而希望政府提供相對資源以協助其補足其訓練的需求缺口。<br> Abstract: Human capital development activities, mainly training and development, are an important human resource management strategy which aims to increase a firm’s human capital internally by developing the knowledge and skills of their existing employees. Several review or meta-analysis studies show that training works, and it shows that training and development activities are positively associated with employees’ reaction, learning, behavioral and outcome results, as well as positively linked with organizational outcome. However, it is still not an easy task to ask business enterprises to increase the level of spending on their training and development activities. Based on the survey done by Ministry of Labor, this study preliminarily explored the possible causes relating to the human capital investment of the firms. We found that employment size was positively related to the human capital investment; however, the sales amount was not related to training expenditure, but was related to the scope of training. Moreover, we found that the need for government support on training was positively related to the amount of sales. It seems that the growth of sales may increase a firm’s training need; however, they were looking for government support more than their own investment to fulfill the training needs.訓練人力資本投資政府補貼traininghuman capital investmentsubsidy