設計完善的薪酬制度係企業招攬優秀員工、留住人才的重要方法之一，本研究係以台灣的一家銀行的薪酬制度實務案例進行分析探討。該銀行在官股民營化十年後，雖然有部分政策仍需配合政府執行，惟民營化後一切皆以組織績效為導向，以創造盈餘為主要目標。該銀行在薪酬制度上採用績效給付設計，由總行設立營運目標及規範準則，分行依據營業單位組織規模大小分組，藉由「業務評核」、「收益貢獻度及「管理績效」三項績效指標評比，決定獎金分配的多寡及年終員工功過獎懲。
藉由員工的薪酬案例可發現，該銀行的員工確實是捧金飯碗，但分行與員工會因各自績效的差異，在薪酬上的含金量大不同。

A company, which has a well-designed compensation system, is to have an important incentive tool to attract and retain talent. In this study, I explore the design of pay for performance in a Taiwanese Bank as a case study. This Bank previously was a state-owned but have been privatized in ten years ago. Although the running of this bank has to comply with government policies, the main policy of this bank has been shifted to earn profit for the Bank. In order to follow the policy, this Bank uses pay for performance to design its’ compensation system. The head office will establish the operational goals and regulatory guidelines. After be categorized into different groups based on their size, all branches will be appraised in line with three performance indicators, "Business Assessment", "earnings contribution", and "management performance". The head office then will determine the amount of bonus and year-end bonus distribution according to the results of performance evaluation.From some cases of employee, it can be found the employees of this bank are indeed holding ” golden rice bowl”, but different branches and employees will have differences in compensation due to their performance.

論文審定書i
誌謝ii
摘要iii
Abstractiv
目錄v
圖目錄vii
表目錄viii
第一章緒論1
第一節研究背景1
第二節研究目的3
第二章文獻探討4
第一節薪酬制度4
第二節薪酬設計的相關文獻參考6
第三章研究方法8
第一節個案研究法8
第二節研究對象10
第三節資料蒐集及分析13
第四章結果分析14
第一節薪水15
第二節考核獎金－個人評比18
第三節績效獎金－分行評比20
第四節超盈餘獎金－分行評比30
第五節員工酬勞－全行經營獲利績效33
第六節獎金計算方式35
第七節薪資差異大不同38
第五章研究建議與限制41
第一節研究建議41
第二節研究限制42
參考文獻43

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