良善薪資設計被視爲組織績效良窳重要影響因素之一，其影響範圍甚廣，如:組織營運成本、文化塑造等。其中在策略性薪酬之觀點下，薪資給付基礎必需兼顧組織長期營運目標；也必需照顧好組織內部員工，但此兩種導向亦常有矛頓之處，往往無法兩邊兼顧。例如，在景氣不好時，員工無薪休假、裁員等現象屢見不顯，因此業主如何處理，已被視爲重要議題之一。 爲此，本研究結合組織控制觀點，佐以質性研究方式，深度訪談路竹、崗山等地螺帽業具有實務經驗員工，發掘出四大薪資缺口類型及薪資給付基礎內涵；最後請三十位業主給予這些缺口之具體看法，研究者並根據這些修訂薪資量表題項。 最後以量化研究方式予以驗證，並建構出16題三大層面的理論模型。

The well-designed system of payment is regarded as the significantly influential factor in the field of organization performance. It leads to a variety of impacts, such as the organization operation cost, the mold of culture and so on. In terms of strategic compensation, the basis for pay should be taken the long-term operation goal of the organization into consideration. The compensation basis should involve taking care of the employees belonging to the organization. However, the two aspects often contradict each other, for example, the unpaid leave and dismissals during the recession. So, how the employers deal with the problem is one of the important issues. This study adopts organizational control viewpoint and the methods of qualitative research. Besides, we conduct the in-depth surveys with interviewing the experienced employees in the screw nut factory in Luchu and Kangshan. In this way, we find out the 4 types of salary gap and the content of the basis for pay. Eventually, 30 employers are asked to express their concrete opinions about the issue of the wage gap. All of these inspire the research to revise the items of the scale regarding the basis for pay, and verify the items by means of quantitative methods. And finally, the model: 3 perspectives and 16 items are built.