中國大陸自1979年改革開放以來，憑藉其豐富的內需市場、充沛勞動力與有利外資進場的條件下，吸引世界各先進國投資設廠，遂有「世界工廠」之稱，而台灣在有限市場、資源與土地勞動成本逐漸高漲的推力下，亦紛紛前往中國大陸投資設廠，然而自2008年1月1日起，中國大陸頒布四大衝擊台資企業經營的政策：調降出口退稅、開徵加工保證金、企業所得稅倂軌、勞動合同法(商業周刊，2008)，導致台商面臨經營環境驟變下，應思考如何轉型、改變策略以求提升經營成效。 而台商於大陸設廠至今，仍時有所聞大陸籍員工自發精神不足、欠缺團隊精神等問題，如何激勵員工自發性投入工作，並使員工能主動展現有助於組織績效的「組織公民行為」(Organizational citizenship behavior)，為企業必須思考之課題，亦是人力資源管理重點之一。因此本研究目的為探討台資企業內主管的轉換型領導與陸籍員工的工作價值觀對工作投入與組織公民行為之影響，期望透過研究成果，協助台資企業自人力資源管理角度，提升實務上管理陸籍員工之成效。本研究主要以大陸華中、華南地區台商企業內之陸籍員工作為研究對象，透過電子問卷型式共發放240份問卷，回收110份問卷。並運用SPSS統計軟體進行研究分析，所得之研究結果如下： 1.轉換型領導對組織公民行為有顯著正向影響。 2.員工的目的性價值觀對組織公民行為有顯著正向影響。 3.員工的工具性價值觀對組織公民行為有顯著正向影響。 4.轉換型領導對工作投入有顯著正向影響。 5.員工的目的性價值觀對工作投入有顯著正向影響。 最後依上述研究發現，本研究提出相關管理建議：領導者加強運用轉換型領導；建立內部導師制度與完善教育訓練體系，滿足重視目的價值員工之需求，以增加員工的工作投入並進而出現組織公民行為；同時也建議企業可將工作價值觀作為招募甄選之指標，以找出符合企業所需之人才，最後亦建議企業可自組織文化塑造中，引導員工逐漸重視有助於提升工作投入與組織公民行為之工作價值觀。 Mainland China has become a ”world factory ” based on its massively internal demand, a great quantity of labor supply and some benefits for foreign investment since 1979. Meanwhile, Taiwan enterprises had also invested in Mainland China because of the unfavorable conditions for a long time. However, when China government announced four policies which conflict with the environment of Taiwan enterprises. Those resulted Taiwan enterprises in reconsidering how to improve their performance for survive. But there still were some problem in management, such as：lack of teamwork. Hence, we should discuss the issue about the ways to encourage employees to involve in their work, furthermore appear organizational citizenship behavior. Therefore, the objective in this research was not only to discuss the relationship among the transformational leadership, work values, job involvement and organizational citizenship behavior but also can assist Taiwan enterprises in Mainland China to improve their performance form a view of Human Resource Management. The study collected questionnaire from Chinese employees who work in Taiwan enterprises .There are 110 validated questionnaires of total 240. We used SPSS statistic program to analyze the data, and examine the hypotheses in this study. The result of this research indicate that： 1.Transformational leadership will have obviously positive effect on Organizational Citizenship Behavior. 2.Employees’ terminal work values will have obviously positive influence on Organizational Citizenship Behavior. 3.Employees’ instrumental work values will have significantly positive effect on Organizational Citizenship Behavior. 4.Transformational leadership will affect employees’ job involvement significantly. 5.Employees’ terminal work values will have obviously positive effect on employees’ job involvement. According to the result above, some managerial suggestions are proposed：First, the leaders should make use of transformational leadership; second, enterprises can establish mentor and training system. Moreover, we suggest that enterprises can consider “work values” as a tool of recruiting, and rebuild organizational culture so as to transform employees’ work value into terminal work values.
