本研究主要檢驗大桃園地區製造業薪資調查中，現有人員薪資之各組織層級薪資差異是否符合競賽理論。競賽理論中，層級間薪資差距提供員工投入更多努力之誘因，員工努力程度決定於升遷後薪資增幅，增加幅度愈大員工愈努力，透過薪資結構的設計，誘使各階層管理人員表現最大努力程度，共同創造最大組織績效。 本研究以2012、2013及2014年大桃園地區製造業薪資及福利調查所收集之內容，以現有人員薪資作為本研究資料。實證研究發現：（1）組織層級薪資差異隨組織層級提高而擴大；（2）組織最高層級之薪資差異明顯高於其他層級之薪資差異；（3）組織層級薪資差異並未隨競爭狀況激烈而擴大；（4）企業規模愈大組織層級薪資差異愈顯著。在大桃園地區製造業的薪資結構中，組織層級薪資差距隨層級增加而擴大，但並未依層級競爭人數增加而擴大薪資差距，屬於重視團隊合作的鴿派管理風格，以壓縮的薪酬結構促進員工之問的和諧，培養員工爭取團隊利益優先的價值觀。 ;This study examines the pay gaps between different organizational levels to test the validity of the tournament theory. According to the tournament theory, well-designed pay gaps between adjacent levels will motivate employees’ engagement to make additional efforts, and the level of efforts depends on the wage growth after promotion. Thus, the range of wage increment influences the effort-making of employees. In order to elicit the efforts in all management levels and enhance the value of organization performance, the design of salary structure is the key factor. The data used in this study are existing staff salary and benefit of 2012, 2013 and 2014 C&B surveys in Taoyuan Manufacturing area. Evidence showed that (1) the higher organizational hierarchies the wider pay gaps; (2) pay gaps in top organizational levels are significantly higher than in lower levels; (3) pay gaps are not affected by the degree of competition among workers; (4) pay gaps increase with business scales. The salary structure in Taoyuan manufacturing area shows that pay gaps significantly expand in higher organizational hierarchies but are not related to the number of competitors. The reason might be that the dovish management style widely adopted in Taiwanese businesses creates a compressed pay structure for building up team-oriented mindset and promoting a harmonic working environment.
