台灣基層勞工的低薪問題日益嚴重，除了引起勞工階層的不滿，更引發國
際投資者的關心，但我國政府單位公佈的薪資數據卻是一年比一年好，仔細探討其原因後會發現薪資平均數與中位數的差距逐年擴大，然而以往探討非主管階級之員工薪資與企業績效之關連性的文獻非常的顯少。而且，近年來越來越多國際投資者與社會大眾開始重視企業社會責任，企業投入企業社會責任已成為一個不可或缺的項目，當企業努力耕耘企業社會責任，有利於創造企業價值並達到永續發展。有鑑於此，本研究只探討非主管階級之員工薪資與企業績效之關連性，並把企業社會責任當做調節變數，探討企業社會責任是否能為非主管階級之員工薪資與企業績效的關聯性帶來調節的效果。
由於證交所於2019 年開始強制所有上市、上櫃的公司需於公開資訊觀測
站上公佈前一年度非擔任主管職務之全時員工薪資資訊，故本研究以2018 年台灣上市、上櫃的公司做為樣本，有效樣本數為815 筆，並使用線性迴歸進行實證。實證結果發現企業績效與非主管階級之員工薪資呈現顯著正相關，其代表當企業願意為非主管階級之員工提高薪資時，能提高非主管階級之員工的工作表現，進而帶動企業績效的成長。
本研究使用「每股社會貢獻值」當作評定企業在企業社會責任上的表現，
實證後發現企業投入企業社會責任對企業績效並沒有顯著的關係，而且企業社會責任對非主管階級之員工薪資與企業績效的關聯性也無調節效果，推測投入企業社會責任的成效需要長時間來證明，本次樣本的時間只有一年，故無法充足呈現企業社會責任在企業績效與非主管階級之員工薪資的關聯性間所扮演的調節效果。

The problem of low wage in Taiwan becomes more and more serious. The non-managerial employees are dissatisfied with this issue, and the topic of low wage arouses the concern of international investors. Most existing researches focus on the relationship between compensation of managerial employees and frim performance. Therefore, this paper focuses on the relationship between the compensation of non-managerial employees and firm performance.
Corporate social responsibility (CSR) is more and more important for companies. Many international companies get involved in CSR and people start to pay attention on it. In this study, CSR is used as moderating variable between employee compensation and firm performance. The empirical results that compensation of non-managerial employees is positively related to frim performance, and CSR does not have moderating effect between compensation of non-managerial employees and firm performance.

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