薪資系統如能與組織目標愈加緊密連結、或愈適配，則組織將會愈有效益及彈性以支應環境的變化。基於卓越的薪資專業人員之職能，能為組織建立優質的薪資策略與政策，本研究將藉由薪資專業人員職能評鑑量表之建立，發展薪資專業人員之職能模型，作為人力資源管理活動之運用。
本研究共抽樣221家公司進行實證研究，寄發含自評問卷與直屬主管評核問卷共430份，回覆公司家數為45家，回收的有效問卷共計92份問卷，有效回收率為21%。經由主成份分析最大變異法之統計檢定，共萃取出20個職能題項，四個構面，分別為『薪資策略發展能力』、『薪資制度設計能力』、『個人屬性與特質』和『薪資調查與應用能力』等，量表及構面一致性（信度）則介於 0.84 至0.94 之間，再經過效標關聯效度分析檢定後，四組職能群組與工作績效表現間的關係，呈現顯著的正相關，相關程度分別為0.58、0.46、0.61與0.52。
最後，透過階層迴歸分析進一步探討教育程度、年資與四組薪資職能群組對工作績效表現間的關係，結果發現「教育程度」與「年資」非關工作成功與否的主要歸因，唯有「薪資策略發展能力」、「薪資制度設計能力」與「個人屬性與特質」才是有效預測工作績效表現的主要因素。因此，欲提升薪資專業人員的工作績效表現，應該著重於薪資職能的提昇而不是憑藉其年資或是教育程度等條件，具備愈高薪資職能者，其工作表現將會愈卓越。

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