| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 103 === Compensation committee aimed to assist the board of directors evaluated the company’s overall compensation, welfare policy, as well as the salary rewards with rationality, fairness and consistency of directors, supervisors and managers. Securities Exchange Act set 14-Six in November 2010 to promote the listing (cabinet) company set up the Compensation committee and to implement corporate governance, internal assessment and the compensation will be more transparent. The study differs from the previous literature which used average compensation of directors and supervisors, and changed to use of individual compensation. The study was to explore the influence of compensation and performance after the Compensation committee set. It was used by panel data for analysis from 2008 to 2013 for all listed (cabinet) company. The empirical results show that, the accounting performance was positively correlated with the individual compensation of directors, supervisors and managers, and market performance was negatively correlated. In addition, it will strengthen the individual compensation of directors, supervisors and managers with the performance after setting the Compensation committee.
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