企業組織必須運用不同的薪酬決定因素來設計薪資系統，同時獎酬的策略決策也涵括多樣的構面，組織要如何訂定合理的薪資制度，吸引並留任優秀的人員同時藉此提高員工的績效表現，最後還要有效控制組織中的人事成本，卻是一門相當複雜的學問。每一個環節都必須相互配合才能發揮真正的功用，因此本研究將由不同的薪酬決策特性出發，探討組織的整體薪酬制度的現況，以及與其他變項之關聯性。 本研究的研究對象是國內上市櫃共1106家企業，利用紙本郵寄或是電子郵件的方式來發放問卷，問卷主要的填答對象是人力資源部門的主管，瞭解到底哪些因素會影響組織制訂薪酬策略。 結果指出，不同的薪酬制度之間彼此並非是相互排斥，相反地，這些因子彼此間是具有高度的相關性，組織可以依據不同的產業環境和組織特性來選擇不同的策略組合。同時影響薪酬制度的因素中，員工參與是一個相當重要的變項，組織雖然擁有制訂和執行薪酬策略的能力，但是並不代表制度對員工一定具有影響力，能不能讓員工接受才是更重要的部分。所以組織必須瞭解員工的期望和需求才能夠達到組織所期望的目標。 Organization must allocate its limited resources because of pursuing efficiency and effectiveness. Compensation is the most flexible strategy to achieve company’s goal. Not only can it influence employees’ behavior such as attraction, retention and work-related performance, but also help organization to have better performance. Therefore, this study has two general focuses. Firstly, after reviewing the literatures on compensation, we will figure out the dimensions of compensation. Secondly, there are many determinants influencing organization to design pay system and examining which factor will influence which dimension. This study used questionnaires to survey the HR managers who are responsible for employees’ compensation. Sampling unit is firm and there are 1106 public listed companies, including 672 companies listed in TSE (Taiwan-Stock-Exchange) market and 434 companies listed in OTC (Over-The-Counter) market. Findings indicate that dimensions of compensation strategy are not exclusively; instead they are highly interrelated. Organizations can choice pay strategy depending on their consideration and offset each dimension’s shortages by one another. The usage of compensation strategy is rather flexible and complementary .The results also suggest that Employee Participation is very important factor when designing compensation system. Although the organization have an authority to design and implement policy, it is more important for company to make employee buy in the program. Only when understanding the need and expectation of members can organization motivate employee by reward system.
