在微利時代，會計師事務所該如何吸引優秀人才，創造價值已是當務之急。此外薪酬亦是最能激勵員工的誘因，故本研究旨在探討會計師事務所薪酬給付制度、員工分配公平與工作績效之關係。本研究以薪酬給付制度為自變項，工作績效為依變項，並以分配公平認知為中介變項，探討會計師事務所薪酬分配公平認知在薪酬給付制度與工作績效關係之中介效果。本研究以國內四大會計師事務所員工為實證對象，以問卷調查法進行研究，採迴歸分析驗證假說，結果顯示：（一）職務薪給對外部公平有顯著正向影響，職務薪給及技能薪給對內部公平有顯著正向影響，績效薪給對個人公平有顯著正向影響；（二）內部公平對任務績效及脈絡績效有顯著正向影響；（三）職位薪給會透過薪酬內部公平認知而影響到任務績效。依據上述結果，本研究提出以下建議：(一)採用全方位績效評估法對員工績效作更周全的評估，期能達到薪酬分配的個人公平與內部公平；(二)會計師事務所應重視技能薪給的設計，並激勵員工自我學習與成長。 In the Small-Profit Era, how to attract professions and creative value is a task of top priority of the CPA Firms. Moreover, compensation system plays an important role to motive employees. This paper intends to study the relationships among compensation system, employees distributive equity, and job performance in Taiwan's CPA Firms. In this study, compensation system is independent variables, job performance is dependent variables, employees distributive equity is a mediator. The subjects of this study are employees of the Big-Four CPA Firms in Taiwan. This research adopts questionnaire survey method, and hierarchical regression analysis. The findings of the study are as follows. (1) Job-based pay correlates positively with the external equity. Job-based and skill-based pay correlates positively with the internal equity. Performance-based pay correlates positively with the individual equity. (2) The internal equity correlates positively with task and contextual performance. (3) Job-based pay will across internal equity to affect task performance. According to the results, we offer the following suggestions: (1) Adopts 360-degree performance evaluation to evaluate employees, job performance completely to achieve individual and internal equity. (2) CPA Firms should place importance on the design of Job-based pay, and motives employees self-studying and growth.