近年來關於基層員工給付薪酬過低以及貧富差距過大的社會議題逐漸在臺灣發酵，臺灣相關主管機關亦逐漸正視到問題的嚴重性而開始著手解決相關議題，希望藉由政策的修訂讓企業正視到員工權益的維護。本研究主要探討公司內部高階管理階層以及基層員工間薪酬差距與公司經營市場績效間的關聯性，並加入產品市場競爭程度作為調節項，觀察產品市場競爭程度作為一外在監督力量對公司內部薪酬差距及公司經營市場績效間關聯性的調節效果，並以最小平方法進行模型迴歸。研究結果發現:若以2019至2022年臺灣上市櫃公司薪酬數據作為研究對象，當公司內部薪酬差距越大時，會負面影響公司經營的市場績效；另外，加入產品市場競爭程度此一調節項時，產品市場競爭程度會讓公司內部薪酬差距與公司經營市場績效間負相關聯性減弱；在額外測試中，進一步將樣本區分為高科技產業以及非高科技產業樣本，發現本研究的主要結果由高科技產業樣本驅動；最後，若改變公司內部薪酬差距衡量方式，亦能得到與主測試相同的迴歸結果。

In recent years, the social issues of underpayment of grassroots workers and the wide gap between the rich and the poor have gradually fermented in Taiwan society. The relevant authorities in Taiwan have also increasingly recognized the severity of these issues and begun addressing them through policy revisions, aiming to prompt businesses not to take low compensation for granted. This study primarily investigates the relationship between the salary gap of the high-level management and the employees and the company's market performance. It incorporates the degree of product market competition as a moderating variable to observe its moderating effect on the correlation between internal salary gap and market performance. The study employs a ordinary least squares method for modeling regression, and using compensation data from Taiwan's listed and over-the-counter companies from 2019 to 2022.
The research findings reveal that a larger internal salary gap negatively impacts a company's market performance. Additionally, when considering the moderating effect of product market competition, the intensity of competition weakens the negative correlation between internal salary gaps and market performance. In additional testing, the sample was further categorized into high-tech industry and non-high-tech industry samples, and it was found that the main results of this study were driven by the high-tech industry sample. Finally, altering the measurement method for internal salary gaps also yields consistent regression results with the main test.

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吳天佑，國際經濟情勢對我國高科技產業 之機會與挑戰，；經濟研究第20期
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網址:
薪資分類及種類部分:
https://www.indeed.com/career-advice/pay-salary/non-financial-compensation
https://www.jbjob.com.tw/%E6%BF%80%E5%8B%B5%E5%93%A1%E5%B7%A5%E7%9C%9F%E7%9A%84%E9%9C%80%E8%A6%81%E8%8A%B1%E9%8C%A2%E5%97%8E%EF%BC%9F%E8%B2%A1%E5%8B%99%E6%80%A7%E5%A0%B1%E9%85%AC%E7%9A%84%E5%8F%A6%E9%A1%9E%E6%80%9D%E8%80%83/
薪酬與公司經營績效間關聯性部分:
https://wiki.mbalib.com/zh-tw/%E6%95%88%E7%8E%87%E5%B7%A5%E8%B5%84
效率薪資理論部分:
https://zh.wikipedia.org/zh-tw/%E6q%95%88%E7%8E%87%E5%B7%A5%E8%B3%87
高科技產業判別基準:
http://www.ndc.gov.tw