大學教師薪資待遇的國際競爭力是延攬和留任優秀人才的關鍵要素，然而即使是在歐美先進國家，也常面臨因大學教師薪資制度缺乏競爭力而出現人才流失的挑戰。基於此，21 世紀後，為因應全球人才的激烈競爭，各國政府開始積極思考如何透過教師薪資待遇制度的改革來吸引和留任各國人才，臺灣亦如是。爰此，本研究旨在參考美國、英國、德國、芬蘭、日本、新加坡和香港等國家（地區）大學教師薪資制度之運作經驗，做為精進我國相關制度和政策之參考。為達研究目的，除了透過文獻探討對各國大學教師薪資制度變革的背景、方向和具體作法等項目進行說明和比較外，亦透過訪談蒐集學者專家之意見，做為後續建議之基礎。

　　The international salary competitiveness of university teachers is the key element in recruiting and retaining outstanding talents. However, even developed countries have frequently faced the challenge of brain drain due to perceived low salary of university teachers. Thus, in response to the intense global competition, countries worldwide, including Taiwan, have profoundly deliberated on how to improve teacher salary system through reforms in the personnel structure. This study examined the reform of faculty remuneration system in developed countries, the experience of which could serve as a reference for improving related policies in Taiwan. The targeted countries were compared regarding the background of the university faculty remuneration system reform, as well as the reform directions and specific approaches, to determine reference schemes suitable for Taiwan.