Abstract:On the basis of literature review and in-depth interview, the author encodes the interview data of 132 employees by the grounded theory, and then the focus group check and review the encoding. The research results suggest that employee compensation value takes employees as main bodies, the compensation value basis system embodied by currency symbolic compensation as the object, does employee compensation values survey according to the compensation values scale, and takes the conclusion to measure the perception of compensation to reflect the status of self-worth and emotion. Accordingly, employee compensation values consists of three dimensions: compensation value basis system, compensation value scale, and compensation value dignified field.