近年來企業組織在因應快速變遷與競爭激烈的國際市場，進行了所謂的業務電子化與技術升級的相關策略，並且針對組織的型態也做了相當的調整與變革。本文利用臺灣經濟部製造業經營實況調查資料與行政院主計處人力運用調查報告資料，作為主要的研究資料庫，並以製造業為主體來估計組織變革的情況與高/低技術階層勞工薪資變化的關係。本研究以二元（binary）與排序（ordered）兩種Probit 模型估計製造業二分類行業實施組織變革的決定因素，並依據勞工就業的產業別引入Mincerian 的薪資方程式，以期瞭解組織變革對於高/低技術水準勞工之薪資差異的影響。實證結果發現，影響組織變革的因素中，廠商規模的大小、產業R&D的比率、對外競爭國家的先進程度以及電子商務的使用對於組織變革存在著正向顯著的影響；另外，廠商著重於銷售的策略的調整以及推展業務電腦化的困難程度對於組織變革則會造成負向顯著的影響。而組織變革之發生對於高技術勞工之薪資具正向但不顯著的結果，但是，組織變革對低技術勞工的薪資則呈現負向顯著的影響。因此，吾人認為臺灣企業組織型態之改變將造成高/低技術勞工薪資差距變大的結果，換言之，臺灣製造業高/低技術勞工薪資之不均度可能因為企業組織的改造與變革而擴大。

In an era of rapid technological improvement, business is facing an increasingly competitive international market. Many corporations have adopted necessary adjustments on their organization, such as electronic business and technological upgrading. The main goal of this paper is to investigate the determinants of the changes in organizational change, as well as its impact on wage inequality between workers of different skills. As such, two databases were employed for empirical research, i.e., the Operations Strategies of the Manufactures Surveys and Manpower Utilization Survey in Taiwan. At the first stage, I estimate the probability of organizational change (OC) for Taiwan’s manufacture firms by the binary and ordered probit model. It is then being employed in the wage determination equation which aims to study the impact of OC on wage equation and wage differential. Empirical result shows that firm size, internet use, industry’s R&D, exporting competitor and electronic commerce are of significant positive influence on a firm’s probability of adopting the OC policy. However, as long as the firms suffer from the difficulties of technological upgrading or business computerization problem, they are less likely to adopt the OC policies. In addition, increases in the OC probability will lower the wages of the low skilled but not the wages of the high skilled. In sum, the adoption of the OC policies in Taiwan’s manufacture firms will raise the wage differential between workers of different skills.

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