The purpose of our research is to probe the influence of Performance Award System in S company to the working attitude and satisfaction of employee in different business background. Survey research is employed in this study , and the data collection is obtained from the four business premises. A total of 277 effective samples , we analyzed the data by descriptive statistics and One-Way ANOVA. The research result point out that: 1. The high job satisfaction is based on the employee’s level of understanding in Performance Award System. 2. The better working attitude is based on the employee’s level of understanding in Performance Award System. The result of research to generalize the conclusion, according the result to provide the recommendation for S company and the research. Keyword: Performance reward system , Job satisfaction, Work attitude