如何激勵管理人員是企業成功的關鍵，本研究透過154家企業的調查，探討不同企業特性包含組織結構、企業生命週期、差異化策略是否會影響與管理角色相關之管理職職位評價因子。 結果顯示組織結構運作的集權化程度，對決策性角色職位評價因子具有反向關係，而其正式化程度，則具有正向關係；企業生命週期與管理職職位評價因子不具關係；差異化策略與管理者的決策性角色及資訊性角色均具正向關係；最後，企業實施差異化策略有助於增強正式化組織對決策性角色職位評價因子的重視，同時也可以調節組織結構與資訊性角色之間的關係。;How to motivate managers is the key to an organization’s success. The aim of this study is to investigate the influence of enterprise characteristics, including organizational structures, corporate life cycles, and in a differentiation strategy, on compensable factors of managerial roles by 154 samples. This study concludes that there is opposite relationship between centralization of organizational structures and compensable factors of decisional roles, but it exists positive relationship between formalization of organizational structures and compensable factors of decisional roles. Next, there is not relationship between corporate life cycles and compensable factors of managerial roles. In addition, it exists positive relationship in a differentiation strategy both between compensable factors of decisional roles and informational roles. Finally, in a differentiation strategy enhances the positive relationship between formalization and compensable factors of decisional roles. Meanwhile, it also has a moderating effect between organizational structures and compensable factors of informational roles.