摘 要
本研究旨在研議改進我國現行公立高中職教師薪酬制度，提出制定多樣化、可選擇的績效本位薪酬制度建議，並初步探究可選式績效薪酬在我國實施之可行性。為確認我國公立高中職教師如採行可選式績效薪酬制度，在內外部組織環境影響下，整體薪酬與績效設計需考量的方案與配套措施，作為改進教師薪酬決策依據。本研究提出四種可選式績效本位薪酬方案，有：技能或能力本位敘薪、團體績效獎金、個人績效獎金與績效風險獎金方案四種。並藉由專家訪談、Delphi調查問卷發展出制定績效薪酬考量面向：薪酬制訂、績效特性、環境配合、組織特性及制度組織適配等五種，最後以AHP調查問卷建構技能或能力本位敘薪各知能指標之權重。研究樣本包括Delphi調查問卷專家16人，AHP調查問卷11人。
本研究Delphi專家問卷調查結果，專家同意改革我國公立高中職教師薪酬，並歸納出結論為：(一)整體薪酬與績效特性面向：專家同意可選式績效薪酬，但對於教師選擇權限大小，同意程度不同；可選式績效薪酬各方案之同意情形不一；專家同意依技能或能力敘薪，但知能規準細目待探討；專家同意個人績效獎金多樣化方式；績效評量方式與細節待持續探討；(二)環境組織以及制度與組織適配面向面向：本研究建議之提高績效薪酬可行性措施均獲得支持；確保績效薪酬財源之籌措方式均獲同意；專家不同意放寬績效獎金請領條件，堅持績效薪酬制度嚴謹性；專家同意設置專業教學認證與績效評鑑機關。
本研究AHP調查問卷結果，技能或能力本位敘薪之三個構面以「直接能力」為最重要；「直接能力」之知能因素指標以教學內容佔最重要；「間接能力」知能因素指標以學生考試與評量佔最重要；「領導活動」知能因素指標以研發高品質教材最重要。整體知能因素指標優先考量的前三位為「教學內容」、「教學設計」及「教學策略」。
依據研究結論，本研究提出管理意涵為：(一)整體薪酬制定與績效面向：考量建立高中職教師可選式績效本位薪酬制度；適當分權，落實學校自主與教師自主；依據我國特有文化環境改進績效薪酬制度；依薪酬功能將教師本薪、學術研究費與獎金分離；將技能或能力本位敘薪制度與「教師分級制」及「教師績效評鑑」作適當結合；尋求適合我國國情之獎金與本薪比；(二)環境與組織配合以及制度與組織適配面向：善用教師會的影響力；成立專業的民間教學認證機關；建立公平教師績效評量機制；落實學校自主，依各校特性自訂學校績效目標；善用薪酬及各種人力資源管理方案提升教學品質；學校文化比行政機關適推動可選式績效本位薪酬。最後提出未來研究建議，期供教育行政機關訂定教師績效薪酬與後續研究之參考。

Abstract
The study aimed to provide an alternative teacher performance-based compensation system and to explore the practicability of performance-based compensation in public high school of Taiwan. Four programs of the alternative teacher performance-based compensation were provided in the study, including skills or competency-based pay, group performance awards, individual performance-based awards and pay at-risk performance awards.
In order to probe the contextual variables that may affect the compensation system implementation and success, the researcher offered five aspects of contextual factors for examining the compensation system design. Components of the contextual variables included characteristics of the environment, characteristics of the organization, the organization’s base pay system, the organization’s variable pay plan, and the fit between compensation and organization. Sixteen experts were enrolled in the research for the development of Delphi technique questionnaires and another eleven for the AHP questionnaires. The results gained from Delphi technique questionnaires were that (1) paying system aspect：experts showed their preference to teacher performance-based compensation; experts advocated for school-based performance award programs; experts agreed with skills or competency-based pay program and disliked paying at risk performance awards ; individual-based performance awards should be diversified; the evaluation systems need to be more sophisticated, (2) environment, organization and the fit between compensation and organization aspect： responds showed that it was important that a performance-based compensation plan had a sustainable funding source; experts tended to agree to a research establishment as a board for profession teaching standards.
The results from AHP questionnaires were that (1) for whole dimenstions, “depth skills” were more important than ”breadth skills” and “leadership activities”, (2) for “depth skills”, “contents” were the most important, (3) for “breadth skills”, “evaluating students’ achievement” was the most important, (4) for “leadership activities”, “developing high-quality curriculum” was the most important. Implications of the results and suggestions for the future reseaches were discussed in the end of this research

目 錄
中文摘要 …………………………………………………………….Ⅰ
Abstract ……………………………………………………………Ⅲ
目錄 ………………………………………………………………… Ⅴ
表目次 ……………………………………………………………… Ⅶ
圖目次 ……………………………………………………………… Ⅷ
第一章 緒論 …………………………………………………… 1
第一節 研究背景與動機 ……………………………………… 1
第二節 研究目的 ……………………………………………… 4
第三節 研究範圍 ……………………………………………… 4
第四節 研究流程 ……………………………………………… 4
第五節 名詞釋義 ……………………………………………… 6
第二章 文獻探討 ……………………………………………… 8
第一節 薪酬理論與相關研究………………………………… 8
第二節 可選式績效本位薪酬制度與相關研究……………… 21
第三節 我國公立高中職教師薪酬制度……………………… 46
第三章 研究方法 ……………………………………………… 53
第一節 研究架構…………………………………………………53
第二節 研究對象 ……………………………………………… 55
第三節 研究工具 ……………………………………………… 57
第四節 調查實施 ……………………………………………… 62
第五節 資料分析 ……………………………………………… 64
第四章 研究結果與討論 ……………………………………… 66
第一節 Delphi調查問卷資料分析…………………………… 66
第二節 AHP問卷調查資料分析………………………………… 87
第五章 結論與建議 …………………………………………… 91
第一節 研究主要發現 ……………………………………… 91
第二節 研究結論 ……………………………………………………97
第三節 研究建議 ………………………………………………… 105
第四節 研究限制 ……………………………………………… 112

參考文獻 …………………………………………………………… 113

附錄
附錄一 專家審查名單………………………………………………125
附錄二 專家訪談名單…………………………………………… 127
附錄三 Delphi調查問卷專家名單……………………………… 129
附錄四 AHP調查問卷專家名單…………………………………… 131
附錄五 專家訪談大綱………………………………………………… 133
附錄六 Delphi第一次調查問卷……………………………………135
附錄七 Delphi第二次調查問卷……………………………………143
附錄八 Delphi第三次調查問卷……………………………………151
附錄九 AHP調查問卷…………………………………………………160

表目次
表2-1 薪酬理論相關研究與論述內涵………………………………12
表2-2 本薪發放之類型與依據基礎…………………………………15
表2-3 教師支領本薪之類型…………………………………………15
表2-4 薪酬組合策略與績效衡量的相關性…………………………17
表2-5 教師薪酬理論相關研究意見…………………………………20
表2-6 績效本位薪酬制度的相關理論與應用方式…………………23
表2-7 技能或能力本位敘薪之內涵與評量方式……………………27
表2-8 技能或能力本位敘薪方案現況………………………………30
表2-9 團體績效獎金類別……………………………………………31
表2-10 美國實施學校本位績效獎金方式與實施狀況分析…………35
表2-11 個人績效獎金與團體績效獎金優缺點………………………37
表2-12 可選式績效薪酬方案特性與薪酬策略分析…………………39
表2-13 美英兩國實施績效本位薪酬計畫概要………………………40
表2-14 實施績效薪酬制度的配套措施與關鍵因素探討……………43
表2-15 績效本位薪酬制度需考慮面向與重要成功因素…………… 44
表2-16 OECD國家、澳洲及我國教師薪級差額比較表…………… 48
表3-1 可選式績效本位薪酬制度德懷術調查問卷初稿…………… 57
表3-2 專家審查與專家訪問後所採取的意見 ………………………59
表3-3 Delphi調查問卷實施情形……………………………………63
表3-4 選項與平均數的意義 …………………………………… 64
表4-1 Delphi第一次問卷調查結果 ……………………………… 67
表4-2 Delphi第一次問卷與第二次問卷調查結果比較……………73
表4-3 第三次問卷調查結果與柯-史單一樣本考驗……………… 78
表4-4 克-瓦二氏單因子等級變異數分析………………………… 82
表4-5 隨機指數表…………………………………………………… 88
表4-6 AHP調查問卷結果的權重與一致性考驗…………………… 90

圖目次
圖2-1 薪酬理論的分類 ………………………………………… 11
圖2-2 職級間薪額重疊情形……………………………………… 16
圖2-3 與組織環境適配之績效薪酬設計架構………………… 19
圖2-4 學校本位績效獎金激勵模式……………………………… 34
圖3-1 研究架構概念 …………………………………………… 54
圖4-1 技能或能力本位敘薪之能力架構………………………… 89

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