面臨知識經濟時代的來臨以及競爭日益激烈的環境，人在企業中所扮演的角色與所佔的份量亦益發重要，甚而已成為企業在競爭中致勝的關鍵；因此，如何規劃、實施一套完善的薪酬制度，以吸引、晉用、留任適任的人才，並激發其才能，以反映在組織績效上，增強企業之競爭力，也就成為企業在經營管理上刻不容緩的課題。有鑑於薪酬制度相關之研究，泰半係針對產業別抑或侷限於某一薪酬方案之研究，而鮮少有能呈現薪酬制度全貌之實務案例；本研究以個案研究方式，深入分析個案公司實際導入薪酬制度之過程及其實施的結果與相關內容，並探討其成功的關鍵因素；藉由此研究不僅可尋找出一創造勞資雙贏的薪酬制度模式，更可提供企業在薪酬制度設計上之參考甚至依循之方向。

In face of an increasingly competitive environment in the epoch of knowledge economy, the role people plays in an enterprise gains more weight and importance than before and becomes the key to a success of enterprises. As a result, it emerges as an urgent issue to plan and implement a good compensation system to attract, recruit and keep competent employees in a company. More importantly, a good compensation system helps boost employees' devotion, so that an enterprise can increase its competition through excellent organizational performance. Current literature review reveals that most relevant research focus on various industries or one compensation system without paying much attention to an overall probe into a compensation system conducted in the real world. This study gives a report of how a satisfactory compensation system has been planned and implanted with successful results in the case company. The aim of this study is to decide a win-win reciprocal mode of compensation system for both labor and management that serve as guidelines for other enterprises to follow in compensation systems design.