本研究採取薪資設計四要素模式為分析架構，針對國內大型企業進行問卷調查， 探討我國企業的薪資設計現況及其成效。在研究設計方面，本研究選定營收淨額排名前一千 名的民營企業與資產淨額前一百名的民營銀行，合計一千一百家公司做為研究母體。針對研 究母體採取郵寄問卷方式進行調查，共計有118家公司完成兩階段調查。本研究將回卷資料 整理完成後，採用SPSS/PC+進行統計分析，主要的研究發現可歸納為下列四項： 　ぇ統計資料顯示，多數員工普遍認為公司在擬訂薪資時，分別都已將保健、職務、績效、 以及技能等四項薪資設計要素納入考慮，顯示薪資設計四要素模式所歸納的四項要素， 確是薪資設計時不可缺少的重要因素。 え在薪資設計四要素中，以職務要素的得分最高、績效要素的得分居次、保健要素的得分 第三、技能要素的得分殿後。顯示職務基準性薪資受到的重視程度最高，而技能基準性 薪資的重視程度最低。 ぉ各項薪資設計要素的重視程度愈高，薪資滿足感、工作投入、以及組織承諾等員工態度 也都愈佳，其間相關性均達顯著水準。但是採取各薪資設計要素的相對比重進行分析時 ，則都未具有顯著的相關性。 お保健基準性薪資的重視程度愈高，勞資關係氣氛會愈好；而保健基準性薪資的相對比重 愈高，流動率與缺席率會愈低，勞資關係氣氛也會愈好。職務與績效基準性薪資的重視 程度愈高，首要目標達成率會愈高；但績效基準性薪資的相對比重愈高，流動率卻會愈 高。上述各項相關性已達到顯著水準，顯示薪資設計對於部份組織績效項目，亦具有相 當程度之關聯性。

　　　　　Based on "The Four Pay-Design Factors Model", this study shall conduct a survey to examine the practice and effects of pay design on large enterprises in Taiwan. We adopt the top 1000 private corporations and the top 100 private banks as research population and use mail questionnaires to collect data. In all, we receive questionnaires from 118 companies. Our analysis concludes the four results: (1)Most of the large enterprises take into consideration the four pay-design factors: hygiene-based pay, job-based pay, performance-based pay, and skill- based pay. This shows that "The Four Pay-Design Factors Model" has gotten great support. (2)Among four pay-design factors, the job-based pay is valued the most important, the performance-based pay second, the hygiene-based pay third, and the skill- based pay last. (3)The more important each pay-design factor is valued, the higher the employees' pay satisfaction, job involvement and organizational commitment. However, the relative proportion of each pay-design factor does not have any influence on the employees' attitudes. (4)The more important the hygiene-based pay is valued, the better the industrial relations climate. The higher the relative proportion of the hygiene-based pay is, the lower the turnover and absenteeism and the better the industrial relations climate. The more important the job-based and performmance-based pay is valued, the higher the premier goal reaching rate. However, the higher the relative proportion of performance-based pay is, the higher the turnover.