面對手機ODM產業科技快速變遷及日趨競爭激烈的環境,管理階層人員需要真正了解研發人員的需求才能維持公司競爭力。首先,個案公司希望藉此瞭解其兩岸研發人員在工作價值觀、工作滿足與組織承諾之間差異。其次,驗證兩岸研發人員的工作價值觀是否會透過工作滿足而間接影響到員工組織承諾。本研究以研發人員為抽樣對象,共發放問卷300 份,回收254 份,有效問卷共242 份。本研究發現不論在工作價值觀、工作滿足與組織承諾,個案公司大陸地區研發人員普遍高於台灣地區研發人員;另外,驗證工作價值觀是否會透過工作滿足而間接影響到員工組織承諾結論如下: 1.研發人員的內在價值與社會地位價值愈顯著,其工作滿足的知覺會愈高。 2.研發人員的內在價值與社會地位價值愈顯著,其組織承諾的知覺會愈高。 3.研發人員的工作滿足愈顯著,其組織承諾的知覺會愈高。 4.研發人員的內在價值愈顯著,其組織承諾程度愈高,且此影響部份是透過工作滿足之中介效果 5.研發人員的社會地位價愈顯著,其組織承諾程度愈高,且此影響完全是透過工作滿足之中介效果Face the critical and highly competitive environment in mobile device ODM industry, the management has to realize R&D employees’ demands and then can keep company’s competitiveness. The first, this study intends to discuss the difference between work values, job satisfaction and organizational commitment of A--- communications corp. both in China and Taiwan. The second, we want to verify whether work values will effect organizational commitment through job satisfaction. This study only investigated R&D employees. A total of 300 questionnaires were delivered, 254 were returned, and 242 were valid. After data analysis, there are significant differences in work values, job satisfaction and organizational commitment between China and Taiwan, and China R&D employees are high than Taiwan R&D employees in many aspects in this study. Besides, the conclusions of work values will effect organizational commitment through job satisfaction or not, major results can be concluded as follows: 1.R&D employees’ intrinsic values and social status values both have significant positive effects on job satisfaction. 2.R&D employees’ intrinsic values and social status values both have significant positive effects on organizational commitment. 3.R&D employees’ job satisfactions have significant positive effects on organizational commitment. 4.The effects of R&D employees’ intrinsic values on organizational commitment are partially mediated through job satisfaction. 5.The effects of R&D employees’ social status values on organizational commitment are fully mediated through job satisfaction.