依職工福利法規規定，凡50人以上之企業即必須成立職工福利委員會(以下簡稱福委會)，近年來受到求職市場氛圍的變遷，員工求職以不僅僅是考慮工作薪水及內容，員工福利措施也逐漸成為求才和留才的重要工具之一。筆者服務於上市科技公司的福委會，該單位存在的目的即是透過公司營業額及員工薪資提撥之職工福利金，開辦必要的福利措施，以鼓舞員工工作士氣，強化勞資合作關係。
該公司福委會針對福利金運用的範圍相當廣泛，包含禮金、禮品、休閒運動、幼兒托育設施及各類福利活動，力求盡最大的努力照顧每一位員工的福祉。隨著公司營業額及員工薪資提撥福利金連年成長，扣除現行提供福利措施費用後，每年仍有為數不小的結餘約2~4千萬，目前累積盈餘達4億新台幣。
眼看著公司今年度的營運目標逐步調升，可運用的福利金亦同步水漲船高，筆者陷入苦思，基於福委會存在的目的與宗旨，該如何做，才能夠提供更多元的福利措施，讓現有資源發揮更大的效益？

According to the regulations of Employee Welfare, any company of more than 50 people has to establish Employee Welfare Committee (EWC). Due to the atmosphere of job market changes in the recent years, applicants consider not only the salary and job content when seeking for jobs. Besides, the measures of employee welfare are becoming an important tool for recruitment and retention. The author serves in the EWC of listed technology company. The purpose that EWC exists is to use the fund allocated from company’s revenue and employees’ salaries to set up necessary welfare measures. Moreover, the necessary welfare measures could inspire employee morale and strengthen the relationship between employers and employees.
The EWC of case company use the fund to set up welfare measures widely, including cash gifts, gifts, recreational facilities, childcare facilities and various welfare activities. This department strives to take best care of every employee's well-being. With the company's revenue and employees’ salaries grow year after year, there is still approximately 20 to 40 million of annual balances after deducting the cost of the existing welfare measures. The current surplus accumulates to 400 million dollars.
The case company's expected revenue is gradually raised this year, and it means the available fund for EWC is gradually raised as well. Meanwhile, the author considers thoughtfully how to use of the fund for EWC appropriately to offer a variety of welfare measures and make all the resources efficient.

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二、西文部分
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