公務人員是國家政策的規劃與推動者，其素質、工作態度、方法與理念，均與政策能否順利推動息息相關。為因應國家整體發展、社會環境變遷及機關業務需要，如何建構專業績效的人事制度，以提升公務人力資源效益，實為政府人事行政當前重要課題之一；而公平合理的待遇政策則係文官制度的核心，待遇制度的改革，更是影響文官生涯發展與工作士氣的關鍵因素。我國公務人員待遇制度向有重年資輕績效之詬病，故本研究旨在探究OECD國家績效待遇制度的改革經驗，提供我國公務人員待遇制度未來改革方向之參考。為達成本研究目的，本研究主要探討問題有以下三項： 問題一：公務人員待遇的意涵為何？應包含那些原則？待遇制度基本目標為 何？待遇相關理論基礎為何？有何模式可應用？ 問題二：OECD國家公部門引進績效待遇制度的動機為何？不同類型國家有何不 同？各國績效待遇的推動方式、制度設計、績效評鑑、績效報酬作法？ 實施面臨問題為何？ 問題三：我國公務人員待遇制度的改革及目前主要問題為何？OECD國家績效待 遇制度的作法評估及發展趨勢？有何值得借鏡之處？ 本研究主要以文獻分析法蒐集相關資料並進行系統性之分析，首先蒐集待遇與績效待遇相關理論、我國待遇制度相關研究與OECD國家績效待遇制度等有關之文獻資料，作一歸納、整理；其次利用歷史研究法分析我國待遇制度的沿革及實務改革情形，並就OECD國家公部門待遇制度改革之歷史脈絡作一回顧，作為探討我國待遇制度改造理念的立論基礎。進而就我國待遇制度的問題與OECD國家公部門績效待遇制度作法加以分析，並歸納其改革之動機 、作法與發展趨勢；最後，從OECD國家公務人員績效待遇制度實施經驗，勾勒我國公務人員待遇制度改革方向。 經本研究發現OECD國家績效待遇制度具有作為政府組織改造的工具、重視固定薪與變動薪的組合、重視績效評鑑過程的趨勢與特色。基此，公務人員績效待遇制度的推動及發展，除了須以績效待遇理論為發展核心外，尚包括「制度面」、「法制面」及「管理面」的推動。茲提出改革建議如下： （一）制度面部分：建立分權化待遇制度、建立待遇協商機制、建立待遇監督 管理機制、建立彈性化待遇管理制度、制度改革財源問題； （二）法制面部分：統整我國俸給法規及相關待遇規定、修訂公務人員俸給 法，增列獎金項目；修訂公務人員考績法，注入彈性授權之精神；修訂 公務人員考績法，將考績獎金移作績效獎金； （三）管理面事項：績效評鑑方式授權各機關實施、授權其他獎勵的運用、建 立績效待遇分配原則等。

本論文旨在以策略性待遇觀點有系統地研究政府待遇政策，然而，這方面的的論述，並不多見。因此，政府部門在從事策略性待遇政策決定時，一方面必須借用私部門在策略性待遇的研究成果，一方面也必須衡酌政府部門策略性待遇政策所具之多元政治本質。本研究將府部門策略性待遇的界定為：「政府部門在因應其特有內外在環境及其變動下，為尋求與國家發展策略及其它人力資源管理政策之間的最佳匹配程度，所採取各種關鍵性地待遇政策或決定。」。在這個操作性定義之下，政府部門策略性待遇具有以下三個意涵：(1)策略待遇係專指與提升政府施政績效及競爭力有關的關鍵性待遇抉擇。(2)策略待遇是指各種待遇策略間會隨著環境系絡變化，相互推移所形成的一種適切而平衡的待遇政策組合。(3)策略待遇是強調待遇策略與組織策略、其它人力資源管理策略間的匹配性。 本研究在第二章針對策略待遇學術領域的研究，依研究焦點的不同，大致歸納可分為三個派別，代表論述包含Lalwer的「策略性待遇」理論；Gomez-Mejia 和 Balkin等的「待遇策略」研究，以及Milkovich和 Newman的「待遇的策略觀點」。本章將綜合這些派別的重要論述，用以發展出論述政府部門策略性待遇政策的分析模式，作為本研究的分析架構。 第三章依據Milkovich和 Newman的策略待遇模式，在第二章建構了可用於政府部門的策略待遇分析模式。依據該模式，政府部門整體的待遇政策可歸納為四大待遇政策面向。每一待遇政策面向又是由一些策略性(關鍵性)待遇決定構成。本章主要目的就是在論述各個待遇政策面向內的各策略性決定的理論意涵，以作為爾後章節分析的基本架構。 第四章的第一節探討型塑我國現行待遇制度的若干歷史因素的演進情形，及影響現行待遇制度的若干國家重要政策及其他人事政策等水平系絡環境因素。第二節析述政府機關、公務人員、政府部門待遇改進方案(待遇主管部門、主要決策人員)、學者專家及等利害關係人的論述及其對現行制度的影響。最後，將在第三節則將呈現歷史因素、內外在環境及利害關係人等三個層面交光互影後，所型塑的行政機關現行待遇政策或制度產出。 第五章依據Milkovich和 Newman的策略待遇模式，論述我國政府部門各項待遇政策面內策略性決定的實然面，至待遇政策四大面向內所指涉的各個策略性決定列表如第三章(見頁60 )。 第六章專章探討政務人員給與的如何決定？有關政務人員給與的決定具有多元解釋觀點。亦即，政務人員待遇有從待遇管理中比較原則解釋之，有由政治決定解釋之，有由公共選擇理論的官員自肥說解釋之等，各種解釋觀點固有其部分解釋力及當然亦有其侷限性，都將在本章在深入析述。 第七章將結合學界對政府部門待遇政策發展趨勢的論述，以及OECD會員國政府部門待遇改造的趨勢，依據四大待遇政策之策略性決定所對應的我國政府部門待遇政策的實有面，論述我國政府部門待遇政策四大面向內所指涉的各個策略性決定的可能趨勢。 綜觀本研究係以依據Milkovich及 Newman的策略待遇模式微基本分析架構。在第二、三章建構了理論面的行政部門的策略待遇分析模式，政府部門整體的待遇政策可分為內在一致面、外在一致面、員工貢獻面及機關管理面等四大待遇政策面向。並據以於第四、五、六及七章分析、發現並討論行政部門待遇政策的實然面所面臨的問題。最後，將在本章作個總結，並提出我國行政部門待遇政策走向的策略性建議。

我國行政機關向採「員工分制」之管理模式，職務設計不同、待遇條件迥異的工友角色因機關生態蛻變，加上「勞動基準法」打破工友管理制度之原始設計，賦予工友組織工會之團結權，間接造成工友與公務人員待遇、福利及管理上的失衡，為解決困擾，行政院人事行政局在多方考量下，以「工友管理要點」取代「事務管理規則」，但「工友管理要點」之位階不及「勞動基準法」，導致工友管理上產生許多紛擾。 政府經費源自預算，待遇、福利及相關之管理法規係由中央機關訂定通令全國一體適用，工友之工作權在適用「勞動基準法」前歷經多次審慎研議訂定，其待遇、福利措施、勞動條件有「事務管理規則」、「全國軍公教員工待遇支給要點」等法令規範，其權益己受保障，而今行政機關全然適用「勞動基準法」及相關法規後，不僅工友工作規則內原優於勞動基準法之勞動條件未降低，低於勞動基準法者亦配合調整，加上勞資協商機制及工會運作，使工友待遇條件不降反昇，也限縮了機關管理空間。 / Our government agency adopts the different patterns in managing civil servants and workers. The role of workers has different positions and compensation conditions because the agency environment has changed rapidly; moreover, the Labor Standards Act breaks the initial worker management regulations, which allows the united rights of workers organizing a union, and indirectly causes the imbalance between the workers and civil servants on compensation, benefits and management. In order to find the solution, Central Personnel Administration tried to consider and adopt the ”Worker Management Plan” to replace the ”Affairs Management Regulation”; however, the law level of ”Worker Management Plan” is not as ”Affairs Management Regulation”, which encounters a lot of problems on managing workers. The government expenses come from a budget. The compensation, benefits and related management regulations are decided by Central Government and applied to every agency all over the country. Before the legislature agency applies the “Labor Standards Act” to work rights of workers, it went through a several times of canvass already. The compensation, benefits and labor conditions are regulated by the “Affairs Management Regulation ” and ”Civil servants, Military personnel and Teachers on Compensation Plan”, and within the right and interest protection. Whichever the national government administrative agencies assume “Labor Standards Act” and related codes, are not only the working conditions of the ”Worker Management Plan” which is superior to the “Labor Standard Act” (which hasn’t been modified), but also the ones below which are adjusted co-operatively. Furthermore, with the mechanism of labor and capital negotiation and the operation of labor unions, this enables the worker compensation conditions to upgrade and reduce the management space of government agencies.

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大學以推動學術研究為主要目的，惟有尊重學術自由、強調學校自主，依據教師專業能力、成就及績效，規劃設計合理的彈性待遇制度，才能提昇高等教育品質。本研究旨在瞭解我國國立大學教師對待遇制度現況問題的看法，及對教師對彈性待遇改進方向的意見，藉以提出具體建議，作為研議改進國立大學教師待遇制度的參考。 本研究首先對大學教師待遇制度的理論和實務進行文獻探討，再進行深度訪談，依據文獻探討與深度訪談意見，作為建立研究架構與調查問卷之依據，問卷調查的對象為全國48所國立大學專任教師，以分層取樣抽取1,150人，回收有效樣本913人，研究工具為自編之「國立大學教師待遇制度改進之研究」問卷。使用的統計方法包括描述性統計分析及單因子變異數分析等。 綜合文獻探討、深度訪談及問卷調查結果，本研究主要發現如下： 一、大多數國立大學教師對待遇制度相當瞭解且感到滿意。絕大多數教師同意目前的待遇水準足以維持基本生活；但多數教師認為目前的待遇水準無法激發教學研究服務績效。 二、多數國立大學教師認為目前待遇制度之本薪薪級結構、年終工作獎金的支給方式尚稱適當；但大多數教師認為各職級之學術研究費應再予以分級。 三、絕大多數國立大學教師贊同教師待遇制度設計應公教分途。 四、國立大學教師待遇應分為固定待遇和彈性待遇。固定待遇應有一致標準；彈性待遇應依學校、職務、專長領域、績效而有不同標準。 五、國立大學教師彈性待遇具體措施，包括新進教師彈性待遇措施及現職教師彈性待遇措施。 六、規劃教師彈性待遇制度，應與國立大學法人化方向一併考量，並同時改進大學校務基金制度相關配套措施。 七、絕大多數國立大學教師贊同大學應有彈性待遇之自主決定權。而大多數教師亦贊同彈性待遇經費應由校務基金自籌款支應。 八、國立大學教師彈性待遇設計應優先考量教師個人教學研究服務績效因素，其次為環境因素和學校整體績效因素。 九、國立大學教師績效評量應由教育部訂定原則，並授權各校訂定評量指標與權重。教師年度績效評量之作業程序應採三級三審制。 十、為獎優汰劣，國立大學教師彈性待遇制度應有淘汰機制配合。 十一、對教師待遇制度現況的意見，綜合大學教師的同意程度低於其他類型學校教師；運動休閒及人文社會科學領域教師的同意程度高於其他各專長領域教師。不同職級教師對待遇制度現況的同意程度有顯著差異，職級愈高，同意程度則愈低。任教年資愈長的教師，對待遇制度愈瞭解，也愈感到滿意。 十二、對教師彈性待遇設計應考量環境及學校整體績效因素的意見，藝術校院和綜合大學教師的贊同程度高於其他類型學校的教師；人文社會科學領域教師的贊同程度低於其他各專長領域的教師。不同職務教師的贊同程度有顯著差異，職級愈高，贊同程度也愈高。 依據上述研究發現提出下列具體建議： 一、儘速確立公教分途之教師待遇制度發展方向。 二、國立大學教師待遇應分為固定待遇與彈性待遇；彈性待遇制度應分階段推動，賦予大學自主決定，經費由校務基金自籌款支應。 三、規劃設計教師彈性待遇應考量環境、學校及個人因素。 四、建構國立大學教師績效評量機制與淘汰機制。 五、各校應分新進與現職教師彈性待遇措施，並循民主程序研議。 關鍵字：國立大學、教師、教師待遇制度、公教分途、彈性待遇 / The objective of the university is to improve academic research under the respect of academic freedom and school independence on the basis of teacher’s expertise, achievements, and contributions. Designing a reasonable and flexible compensation system is the way of promoting the quality of higher education. The purpose of this study was to investigate teacher’s views on the current compensation system of the national university and on the flexible compensation system. After this study, we will propose some suggestions that could be used for the reference of improving teacher’s compensation system of the national university. The study was conducted through a literature review, detailed personal interview, and questionnaire. The subjects consisted of 1,150 full-time faculty members at 48 universities. The valid subjects were 913. Descriptive statistic analyses and single-factor variable analyses were used in this study. After a careful literature review, a detailed personal interview, and a questionnaire, we found the following facts: 1. Most of the teachers understand and are satisfied with the present compensation system. They believe that their compensation can maintain their basic cost of living, but that it cannot stimulate their contributions on teaching, research, and service. 2. Most of the teachers are satisfied with the current compensation structure and the ways of year-end premium, but they suggest that the academic research grants should be different based on their official ranks. 3. Most of the teachers agree that the compensation system should be different between teachers and public servants. 4. The compensation system should be divided into a regular compensation and a flexible compensation. The regular compensation should have the same requirements; the flexible compensation is based on types of schools, teacher’s duties, specialties, and contributions. 5. The measurement of the flexible compensation should be suitable for junior teachers and senior teachers. 6. The teacher’s flexible compensation system should be considered together with the problems of juridical person of national university and university foundations. 7. Most of the teachers at the national universities agree that the university can decide teachers’ flexible compensation and that the compensation budget must come from university foundations. 8. The design of flexible compensation should first be considered together with teacher’s contributions on teaching, research, and service; and next with environmental factors and school’s contribution factors. 9. The principle of teacher’s evaluation of contributions should be stipulated by the Minister of Education, the evaluation index and the percentage be authorized by the school, and the teacher’s annual evaluation of contributions be adopted the first instance, first appeal, and second appeal. 10. The flexible compensation system should have the elimination through competition. 11. Teachers at general universities are less favorable to the flexible compensation system than those at other types of universities. Teachers of physical education and social science and liberal arts are more favorable than other fields of teachers. The higher ranks the teachers have, the more they agree. The senior teachers more understand and are satisfied with the compensation system than the junior teachers. 12. The teachers at art universities and general universities are more favorable to environmental factors and school’s contribution factors than those at other types of universities. Teachers of social science and liberal arts are less favorable than those of other fields of teachers. The higher ranks the teachers have, the more they agree. According to the study and the findings mentioned above, we proposed the following specific suggestions: 1. Different compensation systems between teachers and public servants should be established as soon as possible. 2. The compensation system should be divided into regular compensation system and flexible compensation system. The flexible compensation system must be pushed step by step and be decided by the university. Its budget should come from the foundations raised by the school itself. 3. The teacher’s flexible compensation should be considered together with environmental, school, and personal factors. 4. The government should establish the evaluation and elimination system on teacher’s contributions. 5. The school should find out a democratic procedure to decide a senior and a junior teacher’s flexible compensation. Key Words: national universities, teachers, teacher’s compensation systems, different ways of teachers and public servants, flexible compensation

台灣的外交處境向來艱困，一方面在爾虞我詐的現實國際政治環境求生存原本不易，復以我國駐外人員相較於歐美等先進國家駐外人員而言，駐外工作更為艱辛。為能提供駐外人員相當的奧援與誘因，讓正在前線服務的駐外人員全心投入拓展我國際生存空間、維持國家利益的外交工作，亦為吸引優秀人才投入外交行列。惟有公平合理的待遇制度，不但可以吸引及留住人才，並且可以滿足工作者在生理、安全和社交上的需求，甚至提升自尊的感覺和自我實現的機會。 我國駐外人員的待遇除了無法適時隨國外政經條件而調整外，薪俸結構本身亦缺乏調整匯兌風險之設計，使得我國駐外人員待遇產生種種不合理現象，近年來由於駐地生活環境變遷及國際油價波動劇烈，造成通貨膨脹等因素，部分駐外館處所在之駐在國之經濟、社會、民生等發展現況或生活艱困程度均產生變化，為合理反映各駐地之實際生活現況，宜建立彈性調整機制，以檢視各駐地地域加給支給數額合理性之必要。 鑒於上述研究動機，本論文藉由文獻分析及德菲法為研究方法，經由專家一致性意見，探討「我國駐外人員待遇制度」之合理性，發現我國駐外人員待遇結構、待遇調整、地域加給標準及匯兌損失等方面的問題，並據以提出相關建議，期使我國駐外人員待遇制度更臻於合理。 / Taiwan's diplomatic situation always encounters with difficulties. For one thing, it is not easy to survive in the international political environment of reality. For another, our diplomats confront more frustration than their counterparts of the Western countries. We should provide more supports and incentives to propel the frontline diplomats to concentrate on the expansion of our international space and the protection of our national benefits, and additionally, to recruit more outstanding diplomatic potential elites. Justly and reasonable compensation system not only attracts and retains talents but fulfill the workers’ physical, security and social needs. The self-esteem can be promoted and the self-realization can be also achieved. The compensation system of our diplomats stationed abroad is not adjusted in accordance with overseas political and economic situations conditionally, and the compensation structure lacks in readjustment to the risk in currency exchange fluctuations, resulting in various unreasonable phenomena. In recent years the station environments have been changing and the oil price has been swaying, causing the inflation as well as the vicissitudes economically, socially, and in livelihood. Thus, we should build a flexible mechanism in inspection of compensations and bonuses to reasonably reflect real life conditions at stations. Based on the research motivations mentioned above, this paper investigates the reasonableness of our Compensation System of Diplomats Stationed Abroad by the literature review and the Delphi method with the experts’ unanimity. Besides, it also seeks to disclose the problems in the compensation structure, adjustment, bonuses and exchange losses, and to propose suggestions to improve the system.

服務貿易總協定（General Agreement on Trade in Services，GATS）秉持WTO之中心精神，以不歧視原則為重要基礎原則之一，分別規定於GATS第2條之最惠國待遇原則與第17條之國民待遇原則。 依據GATS第2條及第17條之規定，不歧視原則之要件包括：1)會員所採影響服務貿易之措施之要件；2)會員在特定承諾表做出開放承諾之要件（僅國民待遇原則）；3)來自其他會員之類似服務及服務供給者之要件；以及4)歧視性待遇之要件。 相較於GATT貨品貿易之不歧視原則而言，目前涉及GATS不歧視原則之要件與爭議問題等研究，仍處於發展階段，部分要件甚至仍未出現有力之實務見解，例如「服務及服務供給者之類似性」等，本文即希望透過拆解GATS不歧視原則之要件的方式，提出各要件可能發生之爭議問題，歸納分析目前WTO爭端解決實務見解及相關學術意見，一方面釐清GATS不歧視原則之法律全貌，一方面則藉由這些爭議的提出，期能拋磚引玉，對於將來有更多深化且精闢之相關研究之提出，有所助益。 最後，本文並依分析結果，針對各項爭議問題，提出我國目前法規體制在這些爭議問題下可能產生之疑義及我國主管機關可能之採行策略及方向建議。 關鍵字：服務貿易、服務貿易總協定、不歧視原則、最惠國待遇原則、國民待遇原則。 / Non-discrimination is one of the fundamental principles under the General Agreement on Trade in Services (GATS). It is embodied as the most-favored-nation treatment and the national treatment under the Articles 2 and 17 of the GATS. According to the Articles 2 and 17 of the GATS, the elements of non-discrimination include: 1) must be measures by Members affecting trade in services, 2) Members have made commitments in its Schedule (national treatment applies only), 3) likeness of services and service suppliers of Members, and 4) must be no less favourable treatment. Compared with non-discrimination under the GATT, which has been developed more completely, the elements and their related issues of non-discrimination under the GATS are still lacking representative or binding opinions. For example, the issue of “likeness of services and service suppliers” has not been addressed officially on findings of panel or appellate body reports. This article tries to analyze all elements under non-discrimination of the GATS, raise possible issues, and conclude related findings of WTO dispute settlement and opinions of academic publications. By doing this, the legal structure of GATS non-discrimination and possible issues would be clarified more completely. More importantly, we are hoping this beginning would help forward more and more future profounder researches focusing on issues of GATS non-discrimination. Finally, based on the research results, this Article brings up some potential problems which may happen under the legal system of our country and proposes possible strategies and measures to be taken. Key Words: Trade in services, GATS, non-discrimination, most-favored-nation treatment, national treatment.

本論文旨在探討中、韓兩國教師之任用及待遇制度。並比較分析以明其優缺點，作為 兩國改善之參考。 本研究共分五章，約七萬言，茲概述各章內容如下： 第一章：緒論，分為第三節。 第一節 研究動機、目的與範圍。 第二節 研究方法、限制與步驟。 第三節 重要名詞論釋。 第二章：背景探討，分為三節。 第一節 教育人員的境養：師範教育政策、內容及方法。 第二節 教育人員的任用：資格的限制、任用、 第三節 教育待遇制度。 第三章：任用制度，分為三節。 第一節 中國的任用制度：１•養成教育的演進。 ２•教師任用：資格，分發實習，甄選介聘。 第二節 韓國的任用制度：１•養成教育。 ２•教師任用：資格、任用體系。 第三節 兩國制度的問題與改進方向。 第四章：待遇制度，分為三節。 第一節 中國的待遇制度、薪級和其他權益。 第二節 韓國的待遇制度。 第三節 兩國制度的問題與改進方向。 第五章：結論。

本研究從公平合理性的角度探討我國政府機關的待遇制度，並分析制度設計和執行上的優缺點及指出所遭遇的困境，進而提出具體的參考建議。 待遇制度的訂定有相當多的理論基礎，本研究選擇薪資管理理論、工資理論、滿意理論、公平理論及期望理論、激勵－保健二因素理論、多重構面待遇滿足感等理論作介紹，試圖從中尋找我國政府待遇制度的立論依據。又為借鑑國外的經驗，同時進行瞭解及比較世界上幾個先進國家如美國、英國、法國、德國和日本的公務員待遇制度，併同和我國關係日益密切的中華人民共和國之國家公務員工資制度進行分析及比較。 公平合理原為精神層次的抽象概念，與之類似的用語尚有正道、正義、公道、均衡、理性、公正、協調等。本研究將以所設計之用以檢視待遇制度具有公平合理性的八項指標：衡平性、補償性、差別性、公開性、效率性、程序性、參與性以及彈性，設計實地訪談的非結構式問卷，並尋求對待遇制度具有規劃或執行經驗的政府機關主管及專家學者，進行深度訪談，藉以瞭解我國政府待遇制度設計和執行的實然狀況。 經參考國內、外的相關資料，及依本研究設計之指標進行實地訪談的結果，發現我國政府的待遇制度在規劃和執行上所遭遇的若干困境：無法達到絕對衡平、尚未具補償意義、本俸及專業加給未作差別性的設計、缺乏公務人員參與意見表達、績效獎金成本太高，效果有限、欠缺公正的制定及調整程序、法制化與彈性的兼顧、民間薪資調查作業及待遇支給應與個人貢獻相符合等，並針對所發現的問題提出研究建議，期使我國公務人員的待遇制度更臻於公平合理。 / This research reviews the compensation system of our governmental institutes basing on equity and justice angle, it also analyzes system design, advantage and discrepancy under execution, and points out the predicament encountered, further; it has provided concrete proposal for reference. There are plenty theories about establishment for compensation system; this research has selected Salary Management Theory、Wages Theory、Satisfaction Theory、Equity Theory and Expectancy Theory 、 Motivators–Hygiene Two-Factor Theory、Multi-construction Compensation Satisfaction etc as introductions; it tries to find the theory basis of compensation system of our government. Furthermore, for referring to foreign experience, it proceeds in understanding and comparing with several advanced countries like USA、United Kingdom、France、Germany and Japan regarding their official compensation system simultaneously, as well as combining official wage system of People’s Republic of China who is closer and closer to us in order to proceed analysis and comparison. Originally, equity and justice are spiritual abstract concept, there are other similar words such as rightness、fairness、moderation、balance、sense、reasonableness、compromise and so on. This research will check the compensation system with it design for reaching eight targets which are equity and justice : Equality、Compensability、Difference、Openness、Efficiency、Procedure、Participation and Elasticity, to design qualitative interviewing non-construction questionnaire, to look for and deeply visit chief, specialist and scholar of governmental institute who already have planning and executing experience on compensation system in order to understand real situation about design and execution of compensation system of our government. After referring to related national and foreign information, as well as the result from proceeding in-depth interviewing in accordance with the target designed by this research, it has found out some predicaments encountered during planning and execution from compensation system of our government: absolute balance cannot be reached、compensation meaning has not been accomplished、differential design for base pay and professional allowance have not been finished、officials did not participate in expressing their opinions、high cost on efficiency bonus、the effect is limited、short of equity establishment and adjustment procedure、cannot consider both systemization and elasticity、civil salary investigation and compensation pay should be matched for individual contribution etc. Besides, it has provided suggestions focusing on the problems found, anticipate that compensation system in our country can be more equity and justness.

行政院於民國91年起試辦績效獎金制度，期能激勵員工士氣，建立一個注重績效及提昇為民服務品質的優質政府，復於民國92年起於行政院暨所屬各級行政機關全面實施績效獎金制度，於此終於確立了我政府實施績效管理的機制，正式開啟邁向績效管理的新里程。 本文除就文獻探究理論層面，作更深層的剖析外，並期透過學者專家所作之量化調查資料、部分研究論文所作之實證資料，及先進國家和民間企業實施的經驗，進行實務面的深入探討，期望達到以下研究目的： （一）釐清實施績效獎金制度之績效管理概念，並逐步檢視其立論依據。 （二）探討國外先進國家及我國民間企業所實施績效獎金制度之特色，以為我國借鏡。 （三）探討臺北市政府所屬區公所實施績效獎金制度之具體效益分析及運用，並就實證資料分析，俾提供相關缺失改善建言。 衡諸績效獎金制度實施迄今，不僅為行政機關注入了績效管理的精神，亦使得員工有了新的體認。而本研究更期盼能藉由相關發現及建議，提供政府施政參考，進而提昇公部門之競爭力及實施績效管理的能力。 關鍵詞：績效管理、績效待遇、績效獎金。 / In 2002 the Executive Yuan implemented a test run of the performance bonus system, hoping to encourage and inspire the morale of the staffs and to establish a governing body of excellent quality that focuses on performance efficiencies and on raising the quality of services provided for the people. In 2003 the performance bonus system was officially put into practice in the Executive Yuan and all the administrative authorities of different levels directly under the Executive Yuan, when a mechanism was finally established firmly in the implementation of performance managements in our government. The implementation of such system officially took the country a step further towards a new milestone on the road to performance managements. In this paper not only based on probing into the theoretical level of the academic literatures and made in-depth analysis but also the following research goals are expected to be reached through quantified survey information by scholars and professionals; physical evidences and data from part of the research thesis; and the experiences of implementation from advanced foreign countries and domestic corporate businesses, to make an in-depth discussion with a physical and realistic approach: 1. To make clear the concept of performance management in the performance bonus system and to make a step by step survey on the basis of the theories. 2. To discuss the special features of performance bonus systems implemented by advanced foreign countries and local corporate businesses as a reference and example for our own government organizations. 3. To discuss the concrete analysis and application of performance efficiencies on the implementation of performance bonus system in the district offices governed by Taipei City Government, and to provide comments and suggestions for improvements based on the analysis of physical data and evidences. Since the implementation of the performance bonus system until today, not only are the spirits of performance managements brought into the administrative authorities but the staffs also gained new understanding for the concept. This research hopes to provide references for the government policies through the related findings and suggestions and further improve the competitiveness amongst the governmental departments, and their abilities in the implementation of performance managements. Keywords: Performance Management, Performance Pay, Performance Bonus.