本研究嘗試運用營業收入薪資比來評估員工薪資滿意度，並結合二項評價模式（CRR模式）來預測未來一年的營業收入薪資比，以評估員工對未來的薪資期望，最後再使用問卷調查來驗證推導結果。

　　　　　For the purpose of predicting employees’ pay expectations, this study uses the ratio of operating revenues to evaluate employees’ pay satisfaction, and, by including the Binomial Option Pricing Model in the analysis, to forecast the ratio of operating revenues for the coming year. The findings of this study are finally verified by a questionnaire survey of Company M.