本研究以2002至2013年11個球季NBA聯盟的球隊，來探討球隊內薪資不平均化程度，分別與球隊的例行賽及季後賽戰績的關聯性如何?以及球隊總薪資超越豪華稅門檻多寡，分別與例行賽及季後賽戰績的關聯性如何? 實證結果發現在控制球員人數、觀眾人數、總教練因素以及球隊過去的戰績，薪資不平均程度與例行賽勝率、晉級季後賽有著顯著的正相關，但與季後賽的戰績則沒有顯著的關聯，且將球隊以薪資不平均程度(以HHI作為衡量指標)分為高低中三個群組，在最高的群組，付出的豪華稅越多，越能幫助球隊晉級季後賽。同時根據logistic 廻歸研究結果發現HHI指標及GINI係數每增加1%，打進季後賽的機率分別會增加1.152%及1.049%的機率打進季後賽，另外就HHI就最不平均組別而言，球隊總薪資超過豪華稅門檻時，每多支付100萬美元的薪資可增加1.002%機率打入季後賽。本研究認為決定球賽的勝負，薪資策略固然重要，但只運用薪資策略本身來提升球隊例行賽勝率有限，必須考慮球隊本身特質、有效利用相關資源才能增加球隊勝率。 / This research uses NBA’s past 11 seasons (2002 to 2013 season) to explore the association with NBA team's salary structure and its performance. The research also tries to analysis the association between luxury tax and NBA team’s performance. The empirical results show that after control the number of players, audience, coach, and the last season’s winning percentage, the regular season’s performance has positive highly corrected with salary’s HHI and GINI index. However, the playoff’s performance does not associate with salary’s HHI and GINI index. The logistic regression model predicts that when a team increases 1 percent of HHI and GINI index, then the team increases 1.152% and 1.049% opportunity to make in the NBA playoff. The highest HHI group’s logistic model predicts that when a team increases 100 million salaries over luxury tax cap, the team can increase 1.002% opportunity to make in the NBA playoff. We believe that although the strategy of NBA’s salary is important, however, the salary strategy itself is not enough to dramatic increase team’s performance. In order to improve the performance of a team, the characteristic of a team, the coach, audience and the team winning history maybe play the more important role in increasing winning percentage.

Enterprise salary strategy should influent enterprise competition power, thinking the influence of salary strategy about job satisfaction, job efficient and productivity, turnover rate, long-term cost etc. The aim of this research is to use the method of System Dynamics and combine the balanced scorecard and strategy maps to analyze the data of case company and trace the influence between salary strategy and organize performance, further building salary decision model to connect and focus on effect to let the human resource management system toward sound to assist the enterprise make reasonable salary policy. This research is to use System Dynamics to study the interaction factors of the enterprise development which comprehend employee hiring and training, salary adjustment, motivation etc. According to each link causes the feedback to draw a causal loop map, the conclusion of this research.Using lead salary policy and competition salary policy can keep able personnel and motivation, on the contrary using lag salary policy will increase the cost and reduce productivity.The Balance Scorecard and Strategy Maps can help enterprises ¡§connection¡§and ¡§focusing¡¨ in setting the salary strategy to seek the bounder of the model, but can¡¦t unearth the side-effect of the system. The feedback map and salary decision model is really response influence of the policy, the same time finding inverse intuitive situation to search the key point for long-term goal.The result of simulate salary policy can assist decider to revise policy to reach the optimum. At last, presenting the contribution of this research.Applying and integrating human resource, salary strategy and performance management theory.By System Dynamics fulfilling causal loop map and decision model belong to the salary strategy of the case company.Seeking the suitable solution for case company salary policy.