績效薪是企業間常用的薪酬政策。企業相信藉由績效薪的發放，可以增進員工的外在工作動機與工作績效，但同時間卻也可能增進員工的冒風險傾向，而員工的冒風險傾向大小與工作績效之間的關係在不同學者之間則看法不一。因此，本研究將主要探討績效薪對工作績效、冒風險傾向、與外在工作動機之影響，並同時探討冒風險傾向、外在工作動機對工作績效的影響，以及冒風險傾向、外在工作動機對績效薪與工作績效的中介效果或調節效果影響。 本研究採取問卷調查方式，研究對象為在台灣工作的正職員工，問卷發放方式採取紙本問卷與網路問卷兩種方式，總體回收之有效問卷為523份。 經由信度分析、相關分析、與階層迴歸分析後，得出研究結果:(1)績效薪對工作績效、冒風險傾向、外在工作動機皆存在正向影響；(2)冒風險傾向、外在工作動機對工作績效皆存在正向影響；(3)冒風險傾向、外在工作動機為績效薪與工作績效的中介變項。 ;Pay for performance is a compensation policy that companies usually implement. Those companies believe that pay for performance can not only increase employees’ extrinsic motivation but also their job performance, meantime it might also increase employees’ risk-taking intention. The effects between risk-taking intention and job performance has been argued by different scholars. Therefore, this study will discuss the relationships between pay for performance and job performance, risk-taking intention, and extrinsic motivation. Meanwhile the study will discuss the relationships about risk-taking intention and extrinsic motivation to job performance, and also discuss whether the relationship between pay for performance is affected by mediating effects of risk-taking intention and extrinsic motivation. The study conduct a survey of the full-time employee in Taiwan. We collect data by paper-and-pencil questionnaire and internet questionnaire, and totally there are 523 questionnaire returned effectively. Through consistency analysis, Pearson’s analysis, and hierarchical regression analysis, the result indicated: 1. The relationships between pay for performance and job performance, risk-taking intention, and extrinsic motivation are all positive. 2. The relationship between risk-taking intention and job performance is positive.
