Under the era of knowledge-based economy, the intellectual capital is considered to be a key factor in the success of business. The study of non-financial companies listed on the Taiwan Stock Exchange, subject to sampling, adding traditional industries to compare. In this paper, empirical linear structural relationship model various facets of the relationship, the researchers found that, regardless of the traditional industry or the electronics industry, innovation capital on firm performance are having a significant positive relationship between corporate performance pay for senior managers who also have a significant positive relationship, but when using the market value and book value ratio as an indicator, corporate performance pay for senior managers were not significantly related to negative. Top management to control and application of innovative capital increase economic efficiency of enterprises, enhance competitive advantage and create shareholder value.
