高科技產業在我國未來經濟發展將扮演更重要的角色，高科技產業是以人為本的產業，人力資源的素質將可以決定未來高科技產業的成敗。在高科技產業中，擁有優秀的研究發展(R&D)人員，往往是企業致勝的關鍵因素之一。
薪酬是工作吸引力和選擇工作上重要的影響力(Rynes,1987；Rynes, Schwab,& Heneman , 1983)，如果組織知道它們理想的應徵者偏好那種薪資政策，則在不增加人事成本之下，增加應徵者對組織的吸引力(Cable & Judge,1994)。
本研究採四因子實驗設計的方式，針對學校理工科學生，未來欲從事工程研發工作的507位同學，隨機分派一種薪資情境給每位受試者填答，並進行工程及研發人員對變動薪酬的偏好的測量。發現以員工績效為調薪主要考量因素、以股票認股權的方式發放獎金紅利，對組織人才吸引力有正面影響，而高比率的變動薪資及依個人績效發放獎金紅利的組織與人才吸引力間沒有顯著相關。
本研究結果在實務上，能為高科技公司在設計薪資管理制度時之參考，藉以吸引與留任企業優秀人才，以創造組織價值、提昇企業競爭優勢。

High-tech industry is playing an important role on economy development of Taiwan. This industry pretty much relies on peoples who contribute on their jobs. We truly believe how to acquire and how to keep high quality R&D man-power will be the key issue of success.
Compensation is one of key factors for job selecting. By realizing the requirements of prospective employees, an organization is able to effectively increase her attractiveness to applicants without increasing human cost .
This paper presents an experimental investigation of four compensation factors. We selected 507 students of university who are majoring in engineering or technolog researching, a random selected combination of compensation condition was provided to each student for detecting the preference of variable pay. We concluded that the performance of employee should have highest weighting when adjust salary. Stock option is positive way to attract man power.
Also we believe that the result of this study can be the reference when high-tech enterprises design compensation policy. In addition, organizations can be more attractive for recruiting and retaining prospective employees.

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