資訊服務業上市公司整體產業之員工薪酬，可依據財務績效比率變數解釋，但個別公司對於薪酬的解析各有不同，其中許多公司以總資產周轉次數作為依據，但是並沒有利用獲利直接反應在薪酬發放上面，其中有可能是受資訊服務業之產業特性影響，依據公開資訊觀測站所分類之上市資訊服業公司財務報表公司治理資訊當作樣本。以上市之資訊服務產業公司為例來探究薪酬委員會之成立後推動之情形並且觀察其與財務績效之間的影響。
根據本文實證分析，有八家公司設立薪酬委員之功能性，從數據上看不出顯著的效果，只是淪為形式上的橡皮圖章，並無法針對員工之財務績效回饋到員工之薪酬支出。
Information services industry listed company's overall staff remuneration, can be based on financial performance ratios variables to explain, but analysis of indi-vidual companies vary for pay, many of them for a total asset turnover as the basis, but does not directly reflected in the use of profit payroll above, which may be af-fected by the information services industry characteristics, which are based on MOPS classified information services industry listed company's financial statements as a sample of corporate governance information. In the information services industry listed company as an example to explore the establishment of the remuneration committee of the situation to promote and observe its effects between financial per-formance.
The empirical analysis, there are eight companies establish a remuneration committee of the functionality from the data point of view no significant effect, but the reduced form of a rubber stamp, and not for the employees' financial perfor-mance feedback to the employee's salary expenses.
