面對產業內外的競爭，如何發揮人力資源相關功能，協助企業建立合理的機制，提昇員工與企業績效，共創美好的未來是當前所有人力資源工作者所必須面對的課題及不可逃避的責任。 因應勞動市場結構以及新世代價值觀的變化，員工對於企業獲利成果之分配方式更為關切，企業未來決勝的關鍵在於如何激勵員工努力工作的動機以為企業創造獲利。提供有效的薪資誘因，滿足員工的心理需求是企業與員工共榮共存最有效最基本的辦法。 本研究藉由個案公司連續四年的薪資資料，分析激勵薪的比例及總額對於員工次年績效及留任狀況的影響，研究結果發現在控制性別、年資、受教育年數、職位類別、當年度績效及固定薪總額的情況下，激勵薪對於次年工作績效的影響皆為正向且顯著，但是對於員工次年度的留任狀況並未能全部有顯著的影響；個案公司因應市場競爭調整激勵薪政策，分別分析激勵薪對各年度不同考績工留任的影響，發現薪酬政策變革後對於工作績效表現良好的員工留任狀況有正向且顯著的提升。 Facing competitions within the same industry or between different industries, how to utilize human resources related functions and assist corporate to build up suitable mechanism to improve employees’ and business performance is the challenge and inevitable responsibilities of all human resource officer. Following the change of structure and value of labor market, nowadays corporate put more emphasis on the profit sharing and ways of bonus distributing; thus how to motivate employees to work harder and help corporate create values will be the key of becoming a successful company. To provide an effective compensation incentive and satisfy employees’ psychological needs is the most fundamental 、effective and also a win-win method for corporate and employees. This study researches E company’s four- year sequential compensation data, analyzing how the percentage and absolute value of variable pay affect the employee’s performance and retention in the next year. The research result indicates that variable pay has a significant and positive effect on the employees’ performance in the next year, given the same sex、education、position and working years. For retention, the result is generally consistent with theory but is not significant. By comparing the data before and after variable pay policy, the larger difference of variable pay between employees is positively and significantly related to retention of employees with good performance.
