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中文摘要：
基于员工偏好的视角，根据探索性因子分析结果将福利划分为经济性福利、工时性福利、设施性福利、娱乐及成长性福利4种类型，并通过验证性因子分析证实了该分类的效度。研究结果表明，性别、年龄、婚姻状况、职位层次等因素会影响员工对不同类型福利的偏好。研究结论对企业在相同成本支出下最大化福利的激励效果具有重要指导意义。
英文摘要：
Based on the perspectives of employee preference, the results of the exploratory factor analysis showed that benefits can be divided into four types： economic benefit, labor-hour benefit, fa cilities benefit and entertainment and development benefit. The validity of the classification is con firmed by the eonfirmatory factor analysis. In addition, the results of regression analysis showed that gender, age, marital status, job level and other demographic factors affect the employees＇ preference for different types of benefits. The results of research have an important indication for the companies to maximize the effects of the motivation of the benefits at the same cost level.
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