知識經濟時代中擁有人才即等於具有競爭力，故各國大學機構除了祭出高薪策略來吸引他國學術人才之外，也積極思考如何激勵現職教師提高生產力，其中以企業經營為師，將教師工作表現與薪資待遇進行連結之「績效薪資制度」被認為是重要工具之一。為瞭解大學績效薪資制度在各先進國家的發展情形，本研究擇取美國、德國、芬蘭和日本為參照對象，期能借鏡前述國家大學績效薪資制度之運作經驗，作為精進我國相關制度之參考。為達研究目的，首先探討大學績效薪資之緣起與內涵，其次分別說明四個主要國家和我國大學教師績效薪資制度之發展現況，再次透過決定模式、組成結構及支應標準三個比較基準分析各國薪資制度的異同處，接著探討將績效薪資制度引進高等教育系統後可能面臨之挑戰，最後綜合前述討論提出對我國大學績效薪資制度未來發展方向的啟示。

In the era of knowledge economy, talented employees mean competitiveness. Higher Education Institutions (HEIs) not only offer high salaries to attract talented people from other countries, but also consider new strategies to enhance local teachers’ productivity. One of the new strategies HEIs adopt is to imitate enterprises’ approach that associate teachers’ performance with remuneration, i.e. the performance-based remuneration system. To understand the development of the performance-based remuneration system in advanced countries, this study chose the United States, Germany, Finland, and Japan as reference countries. Furthermore, this study aimed to inquire performance-based remuneration system’s operations and reforming experiences in aforementioned countries for improving related systems in Taiwan. In order to achieve purposes of this study, we firstly discussed the origin and content of the performance-based remuneration system. In addition, we introduced the current operational statuses of the performance-based remuneration system for university teachers in reference countries and Taiwan. Moreover, we compared and analyzed similarities and differences of remuneration systems among different countries and further identified challenges that higher education systems may face after applications of enterprise management tools. In the end of this study, we indicated the implications of remuneration system at Taiwanese HEIs in the future.