Lichtenstein J H
American Association of Retired Persons, Washington, DC, USA.
Benefits Q. 1998;14(1):55-61.
Factors affecting the provision of fringe benefits are receiving more attention as fringe benefits have become an increasingly important component of total compensation. Despite the importance of trends in fringe benefits to businesses and the economy, the effects of factors--including firm size--on the provision of fringe benefits have received only limited systematic attention. Studies have examined either worker characteristics or firm/establishment/ industry characteristics, but few have combined both types of characteristics to study a more comprehensive set of determinants. The author addresses this limitation using new data from a nationally representative sample of almost 600 firms. The focus of this study is on the two most important fringe benefits--pension plans and health insurance.
随着附加福利已成为总薪酬中日益重要的组成部分，影响附加福利提供的因素正受到越来越多的关注。尽管附加福利趋势对企业和经济很重要，但包括公司规模在内的各种因素对附加福利提供的影响仅得到了有限的系统关注。以往的研究要么考察员工特征，要么考察公司/机构/行业特征，但很少有研究将这两类特征结合起来，以研究更全面的决定因素。作者利用来自近600家公司的全国代表性样本的新数据来解决这一局限性。本研究的重点是两项最重要的附加福利——养老金计划和医疗保险。
