本研究針對海峽兩岸石化業員工工作態度之影響因素作探討，分析比較兩岸員工在領導風格與工作態度認知上的差異，以及領導風格、人力資源管理措施、個人屬性對工作態度的影響，目的為：（1）探討兩岸員工在領導風格評價及工作態度是否有顯著差異。（2）尋求對工作態度有正面作用的領導風格。（3）探究那些人力資源管理措施可以改善工作態度。（4）了解個人屬性對工作態度之影響。採用問卷調查方式，經由 t考驗、相關及迴歸等統計分析後，主要發現如下：（1）兩岸領導風格評價中，大陸地區「魅力領導」評價顯著高於台灣外，其他則無顯著差異；台灣員工在「工作滿足」及「組織承諾」之感受顯著高於大陸員工，「工作投入」方面則無顯著差異。（2）「魅力領導」對台灣員工「工作滿足」有正向影響，「精神鼓舞」則對兩岸員工「工作投入」及大陸員工「組織承諾」中的「價值與努力承諾」有正向影響。（3）「績效管理」措施越佳對台灣員工「工作投入」、「價值與努力承諾」有正向影響；「薪資福利」越良好對兩岸員工「工作滿足」和台灣員工的「價值與努力承諾」有正向影響；「訓練發展」措施越完善對台灣員工「工作滿足」和「工作投入」有正向影響；「組織溝通」對大陸員工的「工作滿足」和「工作投入」有正向影響；「工作特性」評價則對兩岸「工作滿足」、「工作投入」及「價值與努力承諾」均有正向影響。（4）台灣員工之所有工作態度，男性皆較女性高，非主管級都比主管級高；「工作滿足」、「工作投入」及「價值與努力承諾」感受，會隨著受教育年數及公司年資的增加而遞增。大陸地區「工作投入」及「價值與努力承諾」感受則會隨公司年資的增加而遞增。 This research is to explore the influencing factors of job attitudes. It compared the evaluations in leadership styles and job attitudes between Taiwan and China Petrochemical employees. It also analyzed the determinants of leadership styles、human resource management practices and demographics on job attitudes. The results indicate that: （1）Charisma is evaluated significantly higher the employees in China than in Taiwan. The employees in Taiwan value Job satisfaction and Organization commitment significantly higher than in China. （2）Charisma has positive effect on Taiwan employees’ Job satisfaction. Inspirational motivation has the positive impact on both straits employees’ Job involvement and China employees’ Value & Effort commitment. （3）Performance management has positive influence on employees’ Job involvement and Value & Effort commitment in Taiwan. Compensation & Benefits has positive effect on employees’ Job satisfaction in both straits and on employees’ Value & Effort commitment in Taiwan；Training & Development has positive effect on Job satisfaction and Job involvement in Taiwan; Organization communication has positive effect on Job satisfaction and Job involvement in China; Job characteristics has positive effect on employees’ Job satisfaction, Job involvement and Value & Effort commitment in both straits. （4）In terms of employees’ job attitudes in Taiwan, male is higher than that of female and non-management is higher than that of management; Education and Tenure have positive impact on Job satisfaction, Job involvement and Value & Effort commitment. In China, only Tenure has the positive influence on Job involvement and Value & Effort commitment.
