本文使用屬對變量分析方法（包括連續型與離散型），就臺灣民間企業中八大行業進行薪資結構比較分析。由於薪資所得為連續資型資料，因此採用連續型多變量分析方法進行研究。其次應用離散型多變量分析方法，探討各企業調整薪資時所考量的因素與薪資結構的相關性。由分析中得知，民間企業物價指數之變動或公務人員待遇調整幅度之高低披為薪資調整考量因素時，與企業的薪資結構並沒有相關性。本文亦考慮加入不同企業所在地區因素，針對其地區別、薪資調整幅度、薪資結構，建立最適對數線性模式。模式分析中，均顯示在指定的薪資結構之下，民間企業薪資調整幅度和企業公司所在地並沒有相關性，此一結果與相關性，此一結果與國內政府機關不分地域全國性相同的調薪幅度是一致的。又對於不同薪資結構與地區所對應的各種薪資調整幅度類別所佔比例之估計，亦可由模式中獲得。

　　　　　In this paper we consider some related problems about wage structure of compensation management. Based on the specific high, middle and low wage levels, we first employ methods of multivariate analysis to classify private enterprises into 4 distinct wage categories or structures. Then methods of discrete multivariate analysis can be used to study the relationship between factors of promotion and wage structures. When the factor of promotion of private enterprises mainly considers the change of price index, we find that wage structures and promotion factors are independence. Also we reach the same conclusion if the change of price index substitutes for the promotion rate of government. This indicates that outside promotion factors, like the change of price index and government promotion, are uncorrelated with the wage structure in private enterprises. However, our further result shows the inside promotion factors of private enterprises are highly correlated with their wage structures. If the wage structures, locations and promotion scales of private enterprises are considered simultaneously, we establish the conditional independence model, namely, conditional on the specific wage structure, the location and promotion scales are independence. This shows the same result as the proposed four wage promotion scales provided by government without consideration of location effects. For the specific wage structure and location, the estimated proportions for various promotion scales in private enterprises can be obtained form the fitted conditional independence model.