「薪資制度管理」一直是人力資源管理中的重要課題，本研究以國際觀光旅館從業人員爲研究對象，調查目前臺北市國際觀光旅館之薪資制度狀況及其員工的薪資滿意度，並進一步藉由薪資制度、薪資制度公平與薪資滿意度對組織承諾的影響，從中探討各變項問的關連性及其影響程度。本研究採郵寄問卷調查方法，問卷總計發放800份，回收有效問卷363份，回收率達45.5%。研究結果發現目前國際觀光旅館的薪資多爲固定薪資，缺乏激勵性的浮動薪資；年齡、年資、月收入、隸屬部門與薪資滿意度及組織承諾有顯著相關；福利制度和薪資給付依據與薪資滿意度及組織承諾有顯著相關；薪資制度公平之分配公平與員工的薪資滿意度有顯著相關，而薪資制度公平的程序公平與員工的組織承諾有顯著相關；薪資滿意度與組織承諾有顯著相關。研究結果發現國際觀光旅館薪資制度、薪資制度公平、薪資滿意度會影響員工對公司的組織承諾，因此建立完善與公平的薪資制度，可以有效提升員工的向心力及忠誠度，本研究結果提供旅館業者擬定薪資制度時的參考依據。

Salary management is one of the most important subjects in human resource management. The purpose of this research was to examine International Tourist Hotels' salary system; salary satisfaction and the relationships among salary system justice, salary satisfaction and organizational commitment. The questionnaire survey method was used to collect data. The total of 363 valid questionnaires was returned (45.5%). The findings of the study show that most of International Tourist Hotels provide fixed salary and less floating salary. Subjects with different age, work experience at work, monthly income and work department are significantly different on salary satisfaction and organizational commitment. Employee benefits and pay basis are significantly different on salary satisfaction and organizational commitment. The distributive justice of salary justice significantly differs in salary satisfaction, and the process justice of salary justice significantly differs in organizational commitment. Moreover, salary satisfaction is significantly different on organizational commitment. The results of the study find that salary system, salary justice, salary satisfaction have significant impact on organizational commitment. Thus, it's relatively important to develop employee benefit program that will enhance organizational commitment and loyalty to the workforce. Our findings provide useful information for the management to establish salary system in the hospitality industry.