報酬（rewards）主要的目的在於鼓勵受僱者致力於工作上之表現，薪酬的主要目標在於達成公司績效，因此，企業運作時應如何設計薪資制度，是非常重要的課題，薪資制度的設計應同時注重內部公平、外部公平與個人公平，而績效薪對個人公平有顯著正向影響。
本研究乃針對企業薪資制度的現況進行了解，並將績效薪制度對企業績效的情境因素進行探討，分別從組織策略及環境等總體情境影響，來找出績效薪制度對於企業績效的影響之調節效果，以釐清績效薪制度最適合的情境狀況，茲將分析結果引導出潛在的管理方向，以供企業營運參考。
本研究問卷針對所有上市上櫃公司進行調查，填答對象是人力資源主管，發出1397份問卷，二星期後催收，回收之有效問卷235份，回收率為16.82%，回收期間為2月10日至3月31日，樣本資料經初步統計運算後，以單因子、T檢定、相關及階層迴歸分析探討各變數間之關係。
研究結果發現：（1）環境變動性高的組織，應強調外部公平與個人公平，並且採用較高比例的績效薪資，而處於環境變動性低的組織，在薪資策略方面，採落後政策（2）探勘者與分析者，應重視外部公平，而防禦者在外部競爭策略方面採用落後策略（3）創新型文化組織相較於非創型文化組織重視內部公平、外部公平與個人公平；在外部薪資策略方面多採以中位政策，而非創新型文化較多採以落後政策；創新型文化在非經常性薪資的比例顯著高於非創新型文化，並且在個人績效薪、團隊績效薪及組織績效薪的重視高於非創新型文化組織（4）績效薪制度對企業績效有正向影響（5）組織所處之環境變動性愈大，其採行績效薪的比重愈高（6）組織採取競爭策略為分析者比防禦者採行績效薪的比重高（7）組織之文化愈趨向創新文化者，其採行績效薪的比重愈高（8）組織之文化愈趨向創新文化者，其採用績效薪對企業績效的影響較大。

The　purpose　of　reward　is　to　encourage　employees　who　work　hardly,　the　goals　of　salary　is　to　reach　company　performance,　Therefore,　how　to　design　their　compensation　is　very　important.　　A　compensation　system　has　to　focus　on　internal　equity,　external　equity　and　individual　equity.　　Performance-based　pay　correlates　positively　with　the　individual　equity.
This　study　aims　to　explore　the　compensation　systems　adopted　by　corporations,　by　analyzing　the　organization　strategy　and　the　overall　environment,　listing　out　the　situations　may　affect　the　organizational　policy　on　performance　based　pay　and　trying　to　figure　out　the　influence　and　the　adjustment　effect　of　compensation　design　on　organizational　performance.　The　result　of　the　study　shows　the　situation　fitting　the　performance　based　pay　most　and　can　be　of　a　practical　use　for　corporate　operation　on　employing　the　management　strategy.
The　present　study　conducts　a　questionnaire　on　all　listed　and　OTC　companies　in　Taiwan,　issuing　1397　copies　to　the　HR　supervisors　and　retrieving　the　questionnaires　after　two　weeks.　235　valid　questionnaires　are　returned;　the　valid　return　ratio　is　16.82%;　period　of　return　runs　from　Feb.　10　to　Mar.　31.　The　data　collected　is　analyzed　by　Statistical　techniques　including,　one-way　ANOVA,　T-test,　and　correlation　and　hierarchical　regression　analysis,　to　determine　the　interaction　effect　between　variables.
The　result　indicates　as　follows:　(1)　Organization　with　stronger　environmental　dynamism　should　emphasize　on　external　and　personal　equity　and　raise　the　performance-based　ratio　in　the　total　salary;　however,　a　lag　compensation　policy　is　applied　in　a　static　organizational　environment.　(2)　Prospector　and　analyzer　should　focus　on　external　equity,　while　defender　adopting　a　lag　policy　in　external　competition.　(3)　Comparing　to　a　non-innovative　organization,　an　organization　with　innovative　culture　emphasizes　more　on　internal　equity,　external　equity,　and　personal　equity.　The　external　compensation　strategy,　unlike　the　lag　policy　favored　by　organization　with　non-innovative　culture,　favors　match　policy.　An　innovative　organization　has　a　significantly　higher　percentage　on　non-regular　compensation　ratio　and　has　more　emphasis　on　performance　based　pay,　team　performance　based　pay,　and　organizational　performance　based　pay　than　a　non-　innovative　organization.　(4)　Compensation　strategy　has　significant　impact　on　organizational　performance.　(5)　The　faster　the　environment　the　organization　engaging　changes,　the　higher　percentage　the　organization　adopt　the　performance-based　pay.　(6)　A　higher　percentage　of　analyzer　organization　adopts　the　performance　based　pay　than　that　of　defender　organization.　(7)　It　indicates　when　the　enterprise’s　organization　culture　is　apt　to　innovative　culture,　their　performance　based　pay　will　be　higher.　(8)　The　effect　of　adopting　performance　based　pay　is　greater　for　organizational　culture　is　innovative　than　those　is　non-innovative.
Key　words:　Compensation　design,　Performance　based　pay,　Organizational　performances,　Environmental　dynamism,　Competition　strategy,　Organizational　culture

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