依據韜睿惠悅2012年調查發現，薪資福利仍然吸引人才最關鍵的因素，可是許多企業忽略了如何和員工充份的溝通，有些企業的薪資福利已經具市場競爭水準，但員工並不知情。加上隨著員工分紅費用化的制度實施，高科技產業主要吸引人才的獎酬工具也過去的股票回歸到月薪資的給付，因此企業新進人員薪資核敘的議題，也顯得更加重要。故本研究希望將藉著個案的訪談與資料蒐集分析，結合文獻的相關探討，探討高科技產業企業薪資核敘的相關議題。
本文透過個案的訪談與次級資料的蒐集，並結合薪資意涵、人力資源角色定位、人力資源專業人員的影響能力、薪資專業人員的職能需求及薪資溝通等文獻資料，發現在高科技業進行薪資的核敘主要是參考求職者預計要擔任的職務內容、學歷以及過去的經歷。當個人學、經歷及專業等條件高於職務需求，仍應回歸該職務所需的人才條件來進行核敘。當個人資歷愈深時，在進行薪資核敘時，學歷的參考愈低。透過個案的訪談，彙整人力資源主管的角度來看，高科產業中，特別是在中大型企業任職的薪資專業人員，在新進人員薪資核敘的過程中應與企業內部不同溝通對象以不同的句溝通要點進行溝通。為促進在薪資核敘過程中的有效溝通，以順利吸引企業經營需要與用人單位所需要的優秀人才，透過人力資源主管的訪談，彙整促使薪資專業人員薪資溝通順利的關鍵因素。
研究也發現，由於缺乏客觀的職務評價制度，高科技產業薪資核敘原則雖然傾向於不公開，不過高階主管在核定薪資時普遍會參考薪資專業人員的意見。從人力資源主管的角度來看，薪資人員處理特殊薪資核敘的議題，包含差異化的薪酬給付、跨國薪資管理、併購薪資處理及相關的稅務及法令等，故薪資專業人員應具備處理特殊薪酬議題的職能，包含發展多元薪酬激勵工具、建立跨國性薪資制度、併購薪酬議題的瞭解及瞭解各項獎酬工具的相關法令與規劃的精神等。

According to Towers Watson 2012 survey, salary and benefits are still the most critical factors to attract the talent. But many companies ignore the adequate communication with the employee. Some companies have market competitive salary and benefits levels, but the employee did not know. With the implementation of Stock bonus to be expense of companies, the main attracting reward tool for high-tech talent turns from stock to monthly salary. So salary plan of companies become a very important issue. Therefore, this study’s purpose is to explore the high-tech enterprises salary issues through case study, by interviews and data collection analysis, combined with the relevant literature research.
This article through case interviews and secondary data collection, combined with the literature of salary implication, human resources role, the influence of HR professionals, payroll professionals demand and salary communication, found that the salary in the high tech industry for job seekers are expected to serve as a reference to job content, qualifications and past experiences. When individual’ academic level, working experience and professional skill are over qualified than the needed, the salary should also return to the necessary conditions for the talent. When the working experience is more, the reference level for academic level will be lower. Through case interviews, archives analysis from human resources point of view, high-tech industries, especially in medium and large enterprises serving payroll professionals function, new employee salaries should be communicated from different aspect with different communication objects. To promote salary effective communication to successfully attract the needed talents, the study is collecting the critical factors for successful salary communication.
The study also found that due to the lack of objective job evaluation system, high-tech industries tend to not open for salary policy. But executives will still refer to human resource’s opinion when they decide the salary. From the perspective of human resources director, payroll staff to handle special pay issues, including the differentiation of salary payments, international payroll management, mergers and acquisitions and related payroll processing and tax laws, etc., it should be equipped to handle payroll professionals pay special the functions of issues, including the development of multi-pay incentives tools to build transnational pay systems, mergers and acquisitions salary issues and understanding of the various reward tools to understand the relevant laws and planning spirit.

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三、 網路部分
World at Work：
〈http://www.worldatwork.org/〉，2013/May