本文旨在將薪資要素與任務特性加以結合，探討企業在設計薪資方案時，應如何 將任務特性因素納入考慮，以便根據各任務的不同特性來調整各項薪資要素之比例，進而使 員工態度獲得較佳反應。由於多數企業的薪資方案均須擔負著多元目標，故薪資方案中應包 含保健基準性薪資、職務基準性薪資、績效基準性薪資、與技能基準性薪資等四項基本要素 。本文將以此四項要素為基礎，進一步分析任務特性對薪資要素之影響。在綜合文獻資料與 研究者創見後，本文提出「任務產出變異性」與「任務價值分析性」兩項因素，並認為若將 這兩項任務特性因素做為情境構面，應可解釋四項薪資要素的適用時機，因此發展出「薪資 設計兩構面情境模式」。此外，本文的實證調查也蒐集了 445 份問卷資料，統計分析結果 顯示薪資要素與任務特性的配合度愈佳，員工的薪資滿足感、工作投入、與組織承諾都將愈 高，表示「薪資設計兩構面情境模式」獲得實證資料的支持。

　　　　　The purpose of this paper is to discuss the relationships among pay factors, task characteristics, and employee attitudes. The previous research had inducted that there are four factors of pay design---hygiene based pay, job based pay, performance based pay, skill based pay. Based on these four pay factors, this paper discovers that the two dimensions---“variability of task output”and “analyzability of task worth”---can explain the applied situations of the four pay factors. Thus this paper develops the “Two-Dimensional Contingency Model fo Pay Design”. Besides, this paper collects 445 questionnaires from empirical surveys. Statistics analysis will show that the better the fit between pay factors and task characteristics is, the higher the employees' pay satisfaction, job involvement, and organizational commitment. Findings indicate that the “Two-Dimensional Contingency Model of Pay Design” has been proved.