本研究鑑於研究者本人在加工出口區日系廠商服務三十多年，歷經加工出口區之盛衰及轉型，尤其日系廠商從加工出口區創設初期的大量投資到今日幾乎不再投資之現況，在經濟環境激烈競爭下，日系廠商將來繼續留在加工出口區發展的契機及能否永續經營，是值得關心的問題。又，企業薪資制度之良窳及員工的組織承諾，對企業的永續經營與發展有莫大的關係，故本研究試圖以加工出口區日系廠商為對象，探討員工與薪資制度及組織承諾之關係，希望了解日系廠商員工對薪資制度的看法、組織承諾的認同度，及薪資制度對組織承諾之影響，以作為爾後企業經營及決策之參考，以長久立足於加工出口區。
基於上述背景及動機，本研究以加工出口區日系廠商為研究對象，以問卷調查方式調查，共計回收1,129份有效問卷，涵蓋全部加工出口區42家日系廠商。研究中主要使用的統計方法有描述性統計、t檢定、單因子變異數分析、簡單相關分析、典型相關分析及迴歸分析等，獲得的主要結論如下：
1. 加工出口區日系廠商員工，因性別、年齡、服務年資、教育程度、擔任職位、廠商成立時期及產業別之不同，對組織實施保健基準性薪資及績效基準性薪資之認同度有顯著的差異，對組織的情感性承諾、持續性承諾及道德性承諾，也有顯著之不同，組織應了解員工反應之差異，改善管理方式，提升組織承諾並設計適當之薪資制度，以提升競爭力。
2. 保健基準性薪資對情感性承諾有顯著負相關及負向影響，組織應適度調整薪資結構，以免影響整体士氣。
3. 保健基準性薪資對情感性承諾及道德性承諾有顯著正相關及正向影響，組織應針對不同對象，考量整体企業競爭力下，適度地調整薪資結構。
4. 績效基準性薪資對情感性承諾及道德性承諾有顯著正相關及正向影響，且加工出口區員工對實施績效基準性薪資之認同度非常高，故組織應設法改善績效評價方法，實施績效基準性薪資制度，以提升整体競爭力，進而永續經營。
5. 部份人口變項(年齡、年資及教育程度)與薪資制度之相互作用，會影響組織承諾之認同度，在薪資制度設計上，應適度考量其影響，以維持組織高度組織承諾。
根據上述結論，本研究對加工出口區日系廠商及後續研究者提出建議。

The study serves to recap, based upon the author’s more than three decades of servicing Japanese manufacturer in export processing zones, in deciphering an imminent question concerning whether the Japanese manufacture in export processing zones will continue to thrive the such export processing zone environment in a sustainable development amid the fiercely competitive economy, in light that the Japanese manufacturers had once invested heavily in the initial start-up stage to now almost in a dormant stage. Further in addressing how the quality of a business payroll system and its organizational committee to its employees continues to determine a business’s sustainable management and development, the study also attempts to focus on how the Japanese manufacturer employees view their payroll systems, identify with their organization commitments and how their payroll systems affect their organizational commitments as references in future business management and decision maker and for a sustainable fortuity operating from the export processing zones.

Based on the foreign background and motivation, the study deployed questionnaire poll focusing on export processing zone Japanese manufacturers/as study subjects, from which a total of 1,129 valid questionnaires have been recalled covering a total of 42 Japanese owned manufacturers/throughout the export processing zones. Statistics means adopted in the study primarily concern descriptive statistics, t factor assessment, singular factor variable analysis, simple relevancy analysis, classic relevancy analysis, inductive analysis and so forth, with major findings concluded as follows,

1. There are ominous differences how gender, age group, seniority, education, position, inception stage of a manufacture and industry types come to affect export processing zone Japanese manufacturer employees as to how they view the organization’s induction of base payroll declared under the national health insurance program and how they identify to such, and are ominous differences how they view their emotional commitment, ongoing commitment and ethical commitment toward the organization. To which, an organization is best to alleviates the differences among employee responses, improve its management approach, and improve its organizational commitment and the design of an adequate payroll system with which to improve its overall competitiveness.
2. With the health insurance-based payroll system found natively correlated and negatively influencing the emotional commitment, an organization is best to adequately adjust its payroll system to avoid undercutting the morale.
3. With the health insurance-based payroll system found positively correlated and positively influencing the emotional commitment and ethical commitment, an organization is best to adequately adjust its payroll structure focusing on different individuals, made in conjunction with addressing the overall business competitiveness.
4. With the performance-based payroll system found positively correlated and positively influencing the emotional commitment and ethical commitment, together with how export processing zone employees identify highly with a performance-based payroll system, it is prudent that an organization attempts to improve means of performance evaluation by inducting a performance-based payroll system with which to excel its overall competitiveness and achieve a sustainable management.
5. The integration of some of the demographic variables, i.e. age, seniority and education to the payroll system can affect how the employees identify their organization commitments, hence it is also prudent to take into consideration of their potential impact in the design of a payroll system for sustainable the organization with a high level of organizational commitment.

Recapping the foregoing findings, the study also presents recommendations to export processing zone Japanese manufacturer/exporters and to subsequent researchers pursuing in this domain.

第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 5
第三節 研究流程 8
第二章 文獻探討 10
第一節 薪資制度 10
第二節 組織承諾 25
第三節 薪資制度與組織承諾之關連性 31
第四節 加工出口區簡介 33
第三章 研究方法 43
第一節 研究架構 43
第二節 研究假設 44
第三節 研究變項操作性定義與衡量 46
第四節 資料蒐集方法與研究樣本 52
第五節 資料分析方法 60
第六節 研究限制 62
第四章 結果分析 63
第一節 各研究變項描述性統計分析 63
第二節 個人屬性對薪資制度、組織承諾之差異性分析 74
第三節 薪資制度與組織承諾之相關性分析 87
第四節 薪資制度對組織承諾之影響性分析 90
第五節 個人變項之干擾效果分析 92
第五章 結論與建議 99
第一節 結論 99
第二節 建議 106
參考文獻 109
附錄 研究問卷 114

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