「福利」不僅能為組織帶來更正面的企業形象，也是組織內員工產生認同感的重要因素之一。也就因為如此，許多公司不斷在員工福利上投注更多心力，以期建構一套更為完整的福利制度。但是隨著勞動力結構的改變，傳統的福利制度已無法有效滿足員工各式各樣的多元化需求，因此「彈性福利」逐漸引領風潮，並吸引許多企業紛紛導入。但彈性福利對組織究竟能帶來更多、更好的影響嗎？ 本研究根據文獻的研究結果，歸納出彈性福利的實施將提高同仁對福利的滿意程度，而此福利滿意度又可提高同仁的工作滿意度、工作投入和組織承諾。因此，本研究以分層抽樣的方式，針對實際導入彈性福利制度的個案公司同仁進行問卷調查，測量他們在實施彈性福利制度的前後，對於這四項因素的感受差異程度。 研究結果有以下幾點發現：（1）實施彈性福利會提高員工福利整體滿意度（2）實施彈性福利後，員工福利整體滿意度之增加對工作滿意有正向影響（3）實施彈性福利後，員工福利管理滿意度之增加，對工作投入有正向影響，且此影響部分是透過工作滿意度之中介效果（4）實施彈性福利後，員工福利管理滿意度之增加，對組織承諾有正向影響，且此影響部分是透過工作滿意度之中介效果。 Employee benefit not only can promote organization image but also is the key factor to enhance employee engagement. Therefore, lots of companies keep devoting to building up a comprehensive benefit program. Traditional benefit programs can not satisfy employees’ diverse needs due to change of labor structure, which results in the rise of “Flexible benefit (Cafeteria Benefits Programs)”. What on earth can flexible benefit program contribute to the organization? Based on a review of past researches, we conclude that cafeteria benefit programs can increase employees’ satisfaction with benefit programs and which in turn enhance employees’ job satisfaction, Job involvement and commitment to organization. Therefore, in adoption of stratified sampling method, a survey was conducted on a securities company to measure employees’ satisfaction with their benefit program and job attitudes before and after the implementation of cafeteria benefit programs. The research findings are, A.Implementation of cafeteria benefit program can increase employees’ total satisfaction on benefit programs B.Employees’ increase on total satisfaction with benefit program has positive influence on job satisfaction after implementing cafeteria benefit program C.Employees’ increase on benefit administration satisfaction has positive influence on job involvement after implementing cafeteria benefit program, the effect of which is mediated by job satisfaction. D.Employees’ increase on benefit administration satisfaction has positive influence on organizational commitment after implementing cafeteria benefit program, the effect of which is mediated by job satisfaction.
