This study focus on probing into the correlation between the compensation system and organizational performance and the research questions including the shown as follows: 一、Whether the organizationl culture affects the incentive system? 二、Whether the incentive system affects the organizational performance? 三、Whether the organizational culture affects the organizationalperformance? This study adopts the questionnaire survey, applying the study case company as the study target, launching 48 questionnaires, returning 48 questionnaires, 48 effective questionnaires, effective return rate 100%, and via the factor and reliability analyses,descriptive statistics, Pearson Product-Moment Correlation analysis, and Regression analysis to realize the Empirical analysis and the results of the Empirical analysis are shown below: 一、The organizational cultures and the incentive system cause the significant positive impacts. 二、The incentive system and the organizational performance cause the significant positive impacts. 三、The organizational culture and the organizational performance cause the significant positive impacts.