薪資是強化員工行為來支持企業策略之關鍵因素，並可對績效產生持續性的影響，但大多數的 人力資源管理研究著重在員工的類型配適，少有從薪資策略及結構的觀點來進行研究。除此之外， 不同企業會採用不同的管理制度，也對員工知覺及行為造成不同的影響，由於考慮不同企業因素在 各變數關係的影響，本研究乃採用HLM 方法來探討薪資結構在薪酬滿意與任務績效關係的影響效 果。本研究共蒐集32間國際觀光飯店311位正職員工之樣本。結果顯示，薪酬滿意正向影響任務績 效，部分飯店薪資結構也會影響員工薪酬滿意，尤其是在員工保健薪資部分最為重要，而部分薪資 結構也調節薪酬滿意與任務績效的關係。

Compensation is a key factor to support enterprises by reinforcing employees’ behaviors. It also causes sustainable influences on employees’ performance. Most of researches in human resource management focused on the category fit of person and organization and few studied from the perspective of pay strategy and structure. Besides, different enterprises adapt different management systems which cause different influences on employees’ perceptions and behaviors. In order to considerate the variance of different enterprises we used HLM （hierarchical linear model） to estimate the effects of compensation structure on pay satisfaction and task performance. Samples collected from 32 international tourism hotel including 311 full-time employees. Result showed a significant effect of pay satisfaction on task performance. Application of the cross level analysis, hotel compensation structure which respectively affect employees’ pay satisfaction and task performance also moderated the relationship between pay satisfaction and task performance.