時至今日，學者多採一般(universalistic)或情境觀點(contingency perspective)來探討策略性薪資與組織績效間之關係，相對較少的學者採用構型理論(configurational theory)來探討兩者間的關係。因此本研究嘗試以實證分析來探討策略性薪資對於組織績效之影響關係，亦即欲檢驗愈趨近於理想型(ideal-type)的薪資策略是否對組織績效有正向的影響﹔另外，本研究並嘗試加入相關的權變因子，包括組織策略、組織結構、組織文化以及組織核心能力，來探討企業之薪資策略若欲趨近於與該企業之策略、結構、文化以及核心能力相配適的理想型薪資策略，是否會帶來較佳的組織績效。

本研究對136間樣本公司所作之實證結果發現：組織之薪資策略若愈趨近於理想型的薪資策略，則對其組織之市場績效以及人力資源相關績效皆有顯著且正向的影響，尤其對人力資源相關績效之影響效果更為明顯。其次，組織之薪資策略若愈趨近於與其組織策略相配適之理想型薪資策略，則對其市場及人力資源相關績效皆有正向且顯著的影響效果。再者，組織之薪資策略若愈趨近於與其組織結構相配適之理想型薪資策略，則對其市場績效並沒有顯著性的影響，然而對人力資源相關績效卻有極顯著地正向影響效果。而組織之薪資策略若愈趨近於與其組織文化相配適之理想型薪資策略，則對其市場績效會有正向且顯著的影響，然而其與人力資源相關績效間並沒有顯著的影響關係存在。最後，若組織之薪資策略愈趨近於與其組織核心能力相配適之理想型薪資策略，其市場及人力資源相關績效皆會獲得正向且顯著的提升。另一方面，本研究中對財務相關績效之假設雖皆與預期之影響方向相符，但卻皆未達到顯著的水準。

本研究的主要貢獻在於對構型理論之實證分析提供新的證據，以及藉由包含更多不同的權變因子，使得以構型理論來探討薪資策略對組織績效之策略性影響的研究架構得以更為全面性以及更為完整。

To date, most studies that examine the relationship between compensation strategy and firm performance have taken either a universalistic or a contingency perspective. Comparatively, very few strategic researches approached this issue through the configurational perspective. This study aims at empirically testing the strategic impact of compensation strategy on firm performance. By taking a configurational perspective, we examine the existence of ideal-type of compensation strategy and its influence on firm performance. Furthermore, this study also tries to examine whether the similarity of a firm’s actual compensation strategy to the ideal type ones, based on its corporate strategy, corporate structure, corporate culture, corporate core competence, will have a positive impact on the firm performance.

Research results were concluded from the empirical analysis of 136 sample firms. Firstly, the fit with ideal-type compensation strategy had a significantly positive relationship with the organizational market performance. Interestingly, the relationship between compensation strategy and HR performance are much stronger than that between compensation strategy and market performance.

Secondly, the similarity of firm’s actual compensation strategy with its ideal-type compensation strategy, which is most appropriate for its organizational strategy, had a significantly positive relationship with both market and HR performance.

Thirdly, the similarity of firm’s actual compensation strategy with its ideal-type compensation strategy, which is most appropriate for its organizational structure, was positively but not significantly related to market performance. However, the contingent configurational variable based on organizational structure had a very significant relationship with HR performance.

Fourthly, the similarity of firm’s actual compensation strategy with its ideal-type compensation strategy most congruent with its organizational culture was positively and significantly related to market performance. However, the contingent configurational variable based on organizational culture did not present a significant relationship with either HR or financial performance.

Lastly, the similarity of firm’s actual compensation strategy with its ideal-type compensation strategy most resemble to its organizational core competence was positively and marginally significantly related to both market and HR performance. In addition, the relationship between each of the five contingent configurational variables and both of the financial performance, namely ROA and ROE, was not significant.

This study’s contribution is mainly in empirically examining the framework of configurational perspective as well as in embracing the various contingency factors to provide a more complete vision of the strategic impact of compensation strategy on firm performance.

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