In 1984, in the background that the level of salary in Taiwan was far lower than Europe and America, UMC was the first company setting up the employee bonus shares as well as the allotment of stock dividends in order to allure the domestic and overseas elites. Afterwards, this mechanism has become the characteristic of Taiwan¡¦s electronic industry to appeal the talents . By 2007, the issue of expenditure of employee bonus shares emerged. Undoubtedly, the high technology industry, in which the employees benefitted the most from the system of employee bonus shares and the allotment of stock dividends, was the one being impacted the most. Therefore, every company took various measures to avoid the employees¡¦ leaving and maintain the company competitive in response to this situation. The system of expenditure of employee bonus shares has been conducted for 2 years since 2008. So the impacts of this mechanism have been presented and the influences of those responsive measures should have been in effect. What was the impact from the system of expenditure of employee bonus shares to Taiwan¡¦s high-tech industries indeed? What was the measure dealing with the human resources that each company took to reply this situation? Thus, this study took some Taiwan public high-tech companies and consultant companies famous for its specialization in employee salary and bonus as our case studies. Through the collection of these case studies, we found some common measures between these companies. Besides, to increase the practical value of this study, we analyzed the measures, the background factors, and all the impacts in details and in depth. In sum, we hope we could offer the directional guidelines for the development of innovative employee incentives and provide some advices to those companies encountering the problems in designing the reward system. The findings were listed as below: 1. For the most companies, they did not take the timely measures in 2008. In the year of 2008, the global economic climate declined. Each company focused on the matters how to increase the sales and decrease the expenditures, so they viewed the leaving of employees as healthy and allowed. That was why they did not take timely measures for the system of expenditure of employee bonus shares. By 2010, due to the economic climate recovery, the sales of each company turned better and the companies started to plan the new reward mechanism to induce and keep those elites in house. 2. Those responsive measures only focused on the adjustment of the employee reward system, but other human resources practices did not change too much. Those respondents emphasized largely in the adjustment of the salary structure or other new design of the reward system; however, they did nothing to the side of the human resources. 3. The number of transfer is expected to increase largely in 2010. Because the economic climate and the income of each company are getting better, the respondents all anticipated they will be impacted by the increasing turnover rate of their employees. Similarly, recruiting talents from other corporations would get intense and the employees would start to search the opportunity to serve in other company. In addition, the human resources would leap over from one industry to another, because the incentive of the employee bonus shares in high-tech industry disappeared. As result, the high-tech industry may not be the first priority for a job. The brand power of the company, the operating status, the vision of the future, and even the individual growth for the employees could be the major indicators for a job. To sum up, from the case studies in regard to the human resources practices in Taiwan¡¦s high-tech industry, we could find the system of expenditure of employee bonus shares did not bring the severe change to the human resources in Taiwan¡¦s high-tech industry. In fact, the hugest influence is that the high-tech industry is not so attractive as before anymore. In the future, competing for the human resources would not only limit to the high-tech industry, because other outstanding corporations from various industries and the foreign companies may lead to the flow of those elites moving between industries.