本研究係探討在公司治理下，公司高階經營管理階層之薪酬制度的設計連結高階經營管理階層績效獎酬，因制度設計的趨使，使其具動機進行財務會計之應計項目盈餘管理，而薪酬制度設計問題，造成重視短期績效之達成，而非公司長期盈餘及長遠發展的穩定性，經由設置薪酬委員會，以制定及監督管理高階薪酬給付條件的適切情形． 經個案分析公司續後制定高階主管薪酬管理準則，及薪酬管理委員會設立、內部控制及內部稽核的改進，由其組織圖編製方式及毛利變化情形，進行分析公司治理的改善；並輔以實證分析，顯示高階管理階層與一般員工平均薪酬差距越大，與應計項目操控關係越顯著． ;This study discusses the connection between the design of top management salary program with performance incentives and the impact of the incomplete, design of the performance system to a system. And result in focusing on the achievement of the short-term target but instead of long-term sustainable earnings and stability by setting up a remuneration committee, it is appropriate to formulate and supervise the management of high-level compensation conditions.
By case study and analysis to discuss the importance of the performance management principle for top management, set up the compensation committee, and improvement for internal control and internal audit, especially focus on the adjustment of the organization chart, and analysis the gross profit′s changing trend, with practical proof. and eventually approves that the control on the accrued item impact the bigger gap on the salary between high top management with general staff．
