公務人員的權利，其中最重要、最實際者莫過於俸給權。就公務人員個人而言，如果沒有俸給，就不能養家活口，基本的生活需求也就無法滿足，其他權利都將成為空談，遑論為興趣及理想而工作；就政府機關而言，如何以較高的薪酬條件，藉以吸引或延攬民間優秀的人才，使其有意願至公部門服務，並且在滿意其俸給下，能夠無後顧之憂，專心致志為國家服務，並提升機關服務品質及行政效率。由此可見，公務人員俸給不單僅止於滿足個人生活所需，亦具有「招才」、「留才」及「用才」的作用。
本文以「公務人員俸給」為研究標的，首先，藉「對待給付」、「生活照顧」、「身分品位」、「高薪養廉」等四項理論，以及「俸給法定」原則，交叉穿梭地建構出整幅俸給制度藍圖；其次，針對我國的俸給制度，包括沿革及制度之運作，予以簡單的介紹；此外，結合法理與制度之運作，作一交叉論證，分析檢視我國公務人員俸給的法規及制度運作後，發現考試院與行政院兩院權限分工的不明確，亦導致公務人員俸給制度至今仍未能真正落實法制化之主因；最後，參酌相關俸給法理原則，提出相關建議意見，以期作為有關機關未來修法的參考。

Based on the fact that the basic livelihood of a civil servant cnnnot be supported without payments from the government, the Payment Right should be the most significant among the bacic rights for all employees in the Civil Service. And it is crucial for a government because better payment may provide more attractive incentives for those who want to work in the public agencies and stay longer. Meanwhile, good salaries can be helpful for making civil servants more satisfied with their working conditions, thus both the quality and efficiency of public service may be enhanced. From this point of view, a well-functioning payment system for civil service is extremely important for the government to recruit, use, and to retain qualified workers.
This article, focusing on the subject of Civil service Payment, will use theories or principles like “Correspondent Grant”, “Livlihood Supporting”, “Grade Status of Civil Service”, “Preventing Corruption with High Salaries”, and “Legalizing the Paying System for Civil Service” to construct a blueprint of the whole practice for our government’s payment system . Next, the past experiece of how our pay system worked will be introduced as a tool to make a thorough review of the system, which makes us realize how badly the blurring job requirements for personnel of the Execuative Yuan and the Examination Yuan influence our pay system, and makes it so difficult to be legalized. Finally, some dvices are provided honestly for our government to amend relevant acts to improve our pay system.