金管會於民國99年11月增訂證券交易法第14條之6條文，經立法院三讀通過，規定股票已在證券交易所上市或於證券商營業處所買賣之公司應設置「薪資報酬委員會」。本研究問題是希望可以深入探討3C通路產業在現今競爭日益激烈的環境下，如何在這個時候因薪酬委員會的設立，能夠使企業的營運更加有效率，並對此產業有更深入的了解，便能對企業營運以及薪資報酬做出更適切的規劃。
本研究在實證結果顯示，台灣上市3C通路公司設立薪酬委員會之後對於薪酬訂定之變革並無太大之關聯性，嚴格來說除了廣宇之外，另外三間公司的在設立薪酬委員會之後，財務績效成果反應到用人費用的情形在統計值上皆不具解釋能力，顯示此三間公司設立薪酬委員會影響力並不顯著。
FSC on November 31, 2010 updating of the Securities Exchange Act Section 14
of the six provisions, the Legislative Yuan passed requiring the stock has been on a
stock exchange or traded in the securities of the company business premises should
be set to "compensation committee." The research question is hoped can be deeply
explored 3C distributor industry in today's competitive day gain intense environment,
how at this time because of the compensation committee established, enabling enterprises
operating more efficiently, and this industry has a more in-depth understanding,
they business operations and be able to make a more appropriate cut salary
compensation plan.
In this study, empirical results show that Taiwan's listed companies to establish
a compensation committee 3C path after the change set for compensation is not
much of relevance, strictly speaking, in addition to Pan, the other three companies in
the establishment of the compensation committee, the Finance Personnel expenses
financial performance outcomes reaction to the situation in the statistical values with
neither explanatory power, shows another three companies establish a compensation
committee influence is not significant.
