第二章 工作生活帄衡(WLB)之概念
第四節 引進工作生活帄衡措施對企業之正面影響
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略。且在多種目標下，工作生活帄衡政策最大之挑戰並非於達成所有目標，而係 在於如何在其中謀尋最適切之帄衡點。
第四節 引進工作生活帄衡措施對企業之正面影響
國家政府上有對策，但倘若民間企業無意願配合合作，推行的相關政策或措 施便無法達到成效。在面對高齡少子化趨勢環境變遷與國際競爭淘汰危機下，企 業若無競爭優勢便無法持續維持其競爭力，而競爭力所繫之關鍵之一便是人力素 質。從資源基礎之觀點來看，有許多學者提出人力資源可為組織帶來持久性競爭 優勢之觀念，顯示出人力資源在組織中之重要性58。因此，如何吸引人才、留住 人才並使員工表現出對企業有貢獻之行為，儼然已成為企業一大挑戰。
其中，最直接的決定因素便是企業所採行之員工福利措施與政策，而工作生 活帄衡措施便屬其範疇之一環，且研究顯示出企業持續性的提供工作生活帄衡措 施可帶給企業正面影響59。因此，為使企業重視此政策並基於自覺、自發以及自 願性的提供相關措施，以下整理企業落實工作生活帄衡方案給企業所帶來之益 處，並分成員工個人與企業組織兩個層面進行介紹。
一、 員工個人層面
(一) 提升組織承諾與工作滿意度
有關企業家庭支持方案與組織承諾的相關研究指出有提供帄衡工作與家庭 支持方案之企業，其員工有較高的工作滿意度與忠誠度60々企業若提供托兒設施 或其他家庭照顧服務使員工受益，可提高員工組織承諾，其中又以已婚婦女有較
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76 同註 54。
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顧假與電傳勞動制度之設置使企業收益大幅成長82々而Fortune 500大企業中注重 工作與生活帄衡之企業其股東報酬率較高83々一項針對美國527間國際知名並採 行帄衡工作與生活制度之公司之研究發現，制度落實程度越高，其市價、獲利成 長以及組織績效亦越高84。此外，研究亦發現，僱用較多女性員工或專業性質員 工之企業，其實施工作生活帄衡方案將帶來更高的組織效益85。
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綜上述可知，企業提供工作生活帄衡政策，對員工個人層面而言，實可減少 員工面臨的工作生活衝突並有效提高組織承諾與工作滿意度，然重點在於員工是 否能真正體察並感受到管理者之善意。另方面，對企業組織層面而言，確可幫助 員工招募、降低離職率、管理成本、有效提升生產力以及增進組織效益，然而企 業提供之政策是否能瞭解員工偏好，並依據個別員工差異需求而施行，方為使工 作生活帄衡政策能真正發揮效用之關鍵。整體而言，企業提供工作生活帄衡政策 係對勞資關係和諧有極大效用，因企業洞察員工需求後，營造一種關懷且尊重的 企業文化與政策，而在員工得到滿足情況下，基於社會交換理論又回饋於企業組 織，兩者間持續呈現的正向循環將促使勞資之間達成「雙贏」的局面。