【正文】 營(yíng)戰(zhàn) 略相匹配的效果，但這項(xiàng)研究的結(jié)果并不能完全證實(shí)這一點(diǎn)就在創(chuàng)新策略上正確。巴爾金和戈麥斯 希亞， 1990年 。吉甸斯 ， 2020）。結(jié)果表明，集成電路設(shè)計(jì)服務(wù)公司展示了高薪與創(chuàng)新戰(zhàn)略相結(jié)合的積極作用，但軟件服務(wù)公司和信息系統(tǒng)集成服務(wù)公司并沒(méi)有顯示這種積極作用。該公司的薪酬水 平是由企業(yè)中每個(gè)員工的薪酬與相同行業(yè)中人均薪酬的比得到的。利希滕貝格和西格爾， 1991。 假設(shè) 1。之前的研究并沒(méi)有在框架中把工業(yè)類(lèi)型的企業(yè)看做是變化的。通過(guò)人力資源管理實(shí)踐活動(dòng)建立起這個(gè)行業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)有關(guān)臺(tái)灣經(jīng)濟(jì)發(fā)展的切身利益，因此這也是臺(tái)灣的人力資源專(zhuān)業(yè)人士和研究人員的重要課題。對(duì)戰(zhàn)略薪酬觀點(diǎn)的爭(zhēng)議促使對(duì)它的檢測(cè)成為必要。這些研究為后續(xù)研究提供了堅(jiān)實(shí) 的基礎(chǔ)，但就其方法和結(jié)果的解釋來(lái)看挑戰(zhàn)仍然存在。人力資源管理者一直視薪酬為一個(gè)使員工朝著組織期望的目標(biāo)前行的重要杠桿（麥克拉根和內(nèi)爾， 1995 年）。競(jìng)爭(zhēng)優(yōu)勢(shì)的觀念包括能力，資源，關(guān)系和決定，允許一家公司利用機(jī)遇，避免在其行業(yè)的威脅（霍夫和斯科特， 1978）。 Henderson and Cockburn, 1996). This study uses Ramp。D investments usually allow a firm to benefit from efficiency improvement or differentiation, which can then lead to enhanced value added (Griliches, 1979, 1986).And Prior empirical studies have invariably used value added rather than sales to measure firm performance resulting from innovation (. Goto and Suzuki, 1989。Barber and Bretz, 2020), and performance (Neal, 1993。 Rice et al., 1990), retention (Holzer, 1990。 Hills, 1987). Other authors note that individual incentive pay may undermine teamwork and encourage a shortterm focus, which often decreases organizational performance (Pfeffer, 2020). A pay increase may also lead to rising firm costs (Becker and Gerhart, 1996). Disputes regarding the role of pay which the strategic pensation viewpoint emphasizes necessitate a further examination of this perspective. This study draws on a large dataset to support a developed conceptual framework, and examines the notion of whether matching a pay policy with a business strategy conclusively supports better firm performance. This paper concentrates on Taiwan’s three technologybased service sectors – the integrated circuit (IC) design service industry, the system integrated service industry, and the software service factors influenced the selection of these three industries. First, acquiring a skilled workforce is an important part of a service firm’s efforts to enhance its petitive advantage. Since technologybased service firms profit from services delivered within an advanced technology context, they should emphasize an appropriate pay policy to recruit and motivate highly qualified people. Second, in terms of issues related to strategic pay policy perspectives, existing studies do not focus onservice sectors. Third, Taiwan was once one of the significant emerging markets in the world, but is now facing great challenges due to the emergence of China and intense petition in international markets. The technologybased service sector plays the important role of innovation initiator and knowledge mediator, leading to productivity growth for the entire industry. Building a petitive advantage through HRM practices in this sector is of vital interest to Taiwan’s economic development, and is thus an important issue for Taiwan’s HR professionals and researchers. This analysis includes several important controls to provide more convincing evidence for the research , the empirical aspect of this research exploits a technologybased service firm dataset constructed by the DirectorateGeneral of Budget, Accounting and Statistics (DGBAS), a cabilevel office in Taiwan. This large sample dataset provides a more plete and appropriate picture of the variables analyzed in this study. Consequently, the results of this investigation are an interesting examination of this field. In view of the importance of innovation in technologybased service firms, this study focuses on one specific but important aspect of business strategy: innovation strategy. This area is worthy of study because no researchers have investigated the effect which pay policy bined with innovation strategy has on firm study uses secondary data rather than the primary data derived from questionnaires in