本研究为了检测薪酬委员会组成对董事薪酬适当性之影响,以董事薪酬与公司绩效关联程度作为适当性之衡量,以及采用台湾电子业上市公司作为研究对象。实证结果发现,“兼具教师与专技资格委员比率”与“公司绩效”之交互项对“董事薪酬”具有显著正向影响,显示提高“兼具教师与专技资格”之薪酬委员比率,有助于改善董事薪酬与公司绩效关联性,即有利于促进董事薪酬之适当性。然实证结果并未发现,“独立董事兼任委员会召集人”变项与“公司绩效”之交互项对“董事薪酬”具有显著影响,即无证据显示,由外部专家或独立董事担任薪酬委员会主席,对促进董事薪酬适当性具有差异。 In order to test the influence of the composition of the remuneration committee on the salaries of directors, this study measures the relevance of the remuneration of directors and the performance of the company as a measure of appropriateness, and adopts the listed companies in Taiwan’s electronics industry as research subjects. The empirical results show that the interaction between the ratio of teachers and professional qualifications members and the performance of corporate executives have a significant positive impact on the directors’ remuneration, which shows that the improvement of both teachers and special skills Eligibility “ratio of remuneration committee members, which helps to improve the connection between director’s remuneration and corporate performance, that is to say, it helps to promote the appropriateness of directors’ remuneration. However, the empirical results did not find that ”the interaction between independent director and committee convenor “ and the interaction between the variable and ”company performance “ have a significant impact on the ”director’s salary", that is, there is no evidence that external experts or independent The directors serve as chairman of the remuneration committee and have differences in promoting the appropriateness of director’s remuneration.