This study examined the relationships among organizational culture,compensation strategy,and organizational performance.We choose the Top 100 Financial industry that Common Wealth Magazine announced in 2007 as the survey subjects.395 questionnaries were issued ,and 233 valid questionnaires were returned.The valid return rate is 58.9％. This study used the regression analysis, cluster analysis, and One-way ANOVA to empirically explore. These results are as followed: 1、The different types of organizational culture has significant difference on organizational performance（including financial performance and non- financial performance）.It indicates that the innovative culture has bbtter organizational performance. The bureaucratic culture has worse organizational performance. 2、Compensation strategy has significant impact on organizational performance. “The change in variable compensation proportion” has significantly positive impact on financial performance. “The compensation information’s secrecy” has significantly negative impact on financial performance. “The compensation level”, “the change in variable compensation proportion”, and “the participation in compensation management process”have significantly positive impact on non- financial performance. 3、The different types of organizational culture has significant difference on compensation strategy. It indicates when the enterprise's organization culture is apt to innovative culture,their “the compensation level”,“the change in variable compensation proportion”,and “the participation in compensation management process”will be higher.If the enterprise's organization culture is apt to bureaucratic culture,their “the compensation information’s secrecy” will be higher.