本文係構建一組織內薪酬給付基礎之整合性架構，以「人力競爭優勢性」、「工作價值明確性」兩構面界定特殊技能、績效、年資和職務四種薪酬給付基礎。此架構可同時滿足組織的薪酬目標與員工之報酬需求，並可提高組織績效和員工滿足感，促進員工成長且避免人力流失。其對管理者如何決定各類人員所適合採用的薪酬給付基礎提供較周延的觀點，強調唯有在促進具競爭優勢人力之成長與發展時，相關職位方採用較大權重的特殊技能薪酬給付基礎，使薪酬制度更具效益，亦有助管理者瞭解組織內今日及未來具競爭優勢來源的職位人力，得以規劃發展之。

This paper proposes an integrated framework of compensation paying base within an organization. We use "competitive advantage of human resource" and "explicitness of job worth" as two dimensions to define four kinds of compensation paying bases. There are special skill, performance, seniority and job. The framework can match the compensation objectives of organization and employees. It also increases organization performance and employee satisfaction, and decreases the turnover. This framework facilitates a complete perspective for managers to decide which compensation base is more appropriate for different employees. We emphasize relevant positions will adopt more weight of "special skill compensation paying base" only on facilitate the growth and develop of competitive advantage. The "special skill-base" makes compensation system more effective. It also helps manager to understand which position has the potential to be a source of competitive advantage. Once the potential human resource is identified, it can be planned in advanced and well developed.

特殊技能基礎薪資; 績效基礎薪資; 薪酬給付基礎; 人力競爭優勢性

Special skill-based; Performance-based; Pay-based; Competitive advantage of human resource