本研究目的在於探討董監獨立性、專業性與監督誘因對管理階層與一般員工薪酬政策之影響。實證結果顯示，在管理階層薪給政策方面，獨立董事比率與重大異常薪酬呈正向關係，顯示獨立董事支持企業採取較優渥之管理階層薪酬。然獨立監察人數、董監持股比與重大異常薪酬呈負向關係，顯示獨立監察人與董監監督誘因會趨使企業採取較保守之管理階層薪給政策。而在一般員工薪給政策方面，獨立監察人數、董監持股比與重大異常薪酬呈負向關係，顯示獨立監察人與董監監督誘因會趨使企業採取較保守之員工薪給政策。
The purpose of this study is to examine the impact of the independence, profession and monitoring incentive of directors and supervisors on salary policy for management and employees. The empirical results show that the ratio of independent directors is positively related to the abnormal compensation for management, indicating that independent directors tend to offer managers a higher compensation package. However, the number of seats taken by independent supervisors and shareholding of directors and supervisors are negatively associated with the abnormal compensations for management and other employees, showing that independent supervisors and higher-holding directors and supervisors prefer to take conservative salary policy.
