本文意在從人力競爭優勢的角度提出特殊技能為基礎之薪酬制度，以「人力競爭優勢性」、「工作價值明確性」界定之。此一薪酬制度可同時滿足組織促進員工成長之薪酬目標與員工所重視之個人成長與發展之薪酬需求，藉以提高組織績效與員工滿足感，促進員工成長且避免人力流失。本文亦探討此制度之實施及執行時應注意事項。此一薪酬制度特別強調唯有在促進具競爭優勢人力之成長與發展時，針對此類人力方採用較大權重的特殊技能薪酬給付基礎，使薪酬制度更具效益，亦有助於瞭解組織內今日及未來競爭優勢來源的人力，得以規劃發展之。 This paper proposes skill-based compensation considerate from competitive advantage of human resource. We use 「competitive advanta ge of human resource」and「explicitess of job worth」as two dimension s to define it. This compensation system can match the compensation objectives of organization and employees. It also increases organization performance and satisfaction of employees, and decreases the turnover. It also facilitates the growth of employee. We also discuss the practices and the things should be notice when we perform it. We emphasis some kind of employees will adopt more weight of "special skill-based" only on facilitate the growth and develop of competitive advantage. The "special skill-based" makes compensation system more effective. It also helps manager to understand which kind of position has the potential to be a source of competitive advantage. When the potential human resource is identified, it can be developed.