薪資制度的設計一向被認為是組織設計中極為重要的因素之一。薪資不單是企業為獲得勞務所支付員工的代價，更具有誘導員工順從與激勵員工行為等多種功能。因此，薪資設計的議題不但受到學術界的重視，同時亦是實務界所關心的問題。近年來，薪資設計的焦點，多著重於策略性薪酬的觀點。在此觀點之下，組織的薪資設計與組織環境特性配合的狀況，將會對員工的行為與績效造成顯著的影響。因此，組織在設計薪資時，必須考慮到產業特性、組織策略、內部環境及工作特性等因素。

本研究主要依據組織理論的要旨來建構實證模型，理論基礎包括代理理論、權變理論、資源依賴理論、公平理論、交易成本理論等。此模型強調，一職位之工作特性會影響薪資之給付基礎。本研究並假設，工作複雜度與工作可察性會影響薪資給付基礎中職務基礎薪資、技能基礎薪資、績效基礎薪資運用比重高低。因此，管理者需視職位工作特性的不同，設計不同薪資給付基礎比重的薪資制度。此外，影響薪資設計的因素也包括一些人力資本變數與組織因素，例如員工性別、年齡、年資、婚姻狀況、教育程度、所屬部門、擔任職位、行業別、工會屬性、公司國別等。本研究並根據「台灣地區企業名錄」隨機抽取各行業之公司，徵求人事主管的協助，發放至組織中不同職位之員工。共計發放至13家公司，1000份問卷。最後共回收9家公司，有效問卷436份，有效回收率為43.6%。

經由統計分析結果可知，工作特性的不同，確實會影響薪資給付基礎之比重。一職位之工作複雜度愈高，使用職務基礎薪資之比重愈高；工作可察性愈高，使用職務基礎薪資之比重亦愈高。工作複雜度愈高，使用技能基礎薪資之比重愈高；工作可察性愈高，使用技能基礎薪資之比重愈高。至於績效基礎薪資方面，工作複雜度與績效基礎薪資有正面之影響效果；工作可察性則與績效基礎薪資有負面的影響效果，但未達到顯著水準。

綜觀國內外學術界對工作特性與薪資策略之研究，多以部門或廠場為研究單位，較少以個人或職位為做為分析。本研究以員工個人為分析單位，並跨產業進行系統性的實證研究，如此更可釐清工作特性與薪資設計之關係。並藉由問卷資料的蒐集以及分析，對於工作特性與薪資設計以提供工作特性對薪資設計影響之實證支持。但由於樣本中採行績效基礎薪資之人數不多，於績效薪資方面未達顯著效果。故宜擴大樣本範圍，進行更大規模之實證研究，以提供工作特性對薪資設計影響更有力之實證支持。

中文書目

王惠玲，民85，工資意涵之探討，月旦法學雜誌，第13期，24-30。
丘宏昌，民86，各種薪資酬償制度之介紹與比較，台北銀行月刊，27(6)，50-55。
江明修，民81，社會科學多重典範的爭辯：試論質與量研究方法的整合，國立政治大學學報，第64期，315-344。
行政院勞工委員會，民87，中華民國台灣地區勞動統計月報，中國統計學社。
行政院勞工委員會，民87，台灣地區職類別薪資調查報告，中國統計學社。
林泓典，民87，電腦整合製造與薪資策略之相關研究，政大勞工研究所碩士論文。
林貞貞、鄒幼涵，民82，迴歸分析，華泰書局，初版二刷。
林海清，民86，人力潛能的開發—激勵理論的探討，人力發展月刊，第46期，4-25。
李金泉，民81，SPSS/PC+實務與應用統計分析，松崗電腦圖書資料公司，初版。
李德玲，民81，企業員工對薪酬制度反應之研究，私立中國文化大學企業管理研究所,
吳思華，民79，交易成本理論及其企業經營策略與組織管理上之涵義，管理新思潮，109-140。
沈文恕，民67，工作特性與工作滿足之關係研究-我國實驗銀行與非實驗銀行之比較，政大企研所碩士論文。
張火燦，民85，薪酬的相關理論及其模式，人事管理，第33期，4-12。
張劭勳，民86，SPSS for Windows多變量統計分析，松岡電腦圖書資料股份有限公司，初版三刷。
張劭勳、林秀娟，民83，SPSS for Windows統計分析 初等統計與高等統計(上)(下)，松岡電腦圖書資料股份有限公司，初版。
陳景堂，民86，統計分析SPSS for Windows入門與應用，儒林圖書有限公司，二版。
郭榮哲，民81，策略性薪資在管理上的應用，政大公行所碩士論文。
許濱松，民70，論激勵管理與人力資源的有效運用，七友出版傳播事業公司。
黃英忠，民78，現代管理學，華泰書局，初版。
黃政傑，民76，教育研究亟須擺脫量化的支配，中國教育協會主編，教育研究方法論，師大書苑，131-140。
黃俊英，民87，多變量分析，中華經濟研究所，六版。
黃家齊，民86，技術特性與薪資給付基礎之關係研究---績效控制觀點，台大商研所博士論文。
劉立倫，民80，工作特性、結構特性、組織控制型態與控制失誤-以工作職位為分析單位之研究，政大企研所博士論文。
諸承明，民85，薪資設計要素與組織效能關係之研究—以組織特性與任務特性為情境變項，台大商研所博士論文。
謝安田，民77，人事管理，自印，五版。

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