隨著社會的變遷,員工工作價值觀有顯著的改變,例如:離職率變高,而影響企業核心技術與管理能力的流失,同時也造成訓練成本的增加,離職是員工對於公司向心力與忠誠度的否定,也隱含人事成本的增加與技術傳承中斷,適當的離職率能促進企業新陳代謝,有助於企業組織活化,以及刺激新的管理方法與技術引進。然而,高離職率不僅影響在職員工的工作士氣與情緒,熟練員工的離開也會造成生產力和工作效率的流失,因此人員離職率的降低,成為人力資源管理中相當重要之研究課題。本研究以專業背景相同的人資從業人員作深入的研究,以工作價值觀為自變項,員工的組織承諾為中介變項,人力資本為控制變項,探討人資人員離職傾向與各變項之間的關係。本研究透過問卷調查進行研究,採用便利抽樣共發出330份問卷,回收有效樣本212份,採用SPSS進行統計分析,得知目的性價值觀與工具性價值觀對於組織承諾具有間接相關,工作價值觀對於離職傾向具有負相關,組織承諾對離職傾向具有負相關,個人的工作價值觀對於離職傾向具有間接的影響,組織承諾對離職傾向有直接影響。With the evolution of a modern society, the work values of employees has significantly changed. For instance, while a turnover rate is increased, it impacts the core technology of a business and losing management abilities. Concurrently this leads to a higher training cost. Staff turnover is an employee towards a weaker centripetal force and loyalty in an organization. It also implies increased personnel costs and interruption of technical heritage. A company with the right amount of staff turnover can actually improve corporate metabolism, activation of business organization, stimulation of a new method of management and the introduction of management techniques. However, as a higher staff turnover rate dose not only lower employees' morale and emotions, but also reduce the productivity and effectiveness of the remaining labor force due to these skilled workers leaving the company.As a result, in the field of human resource management it is essential to reduce the turnover rate of staff. A sample of this research is based on the same professional background to study the relationship between work values, organizational commitment, cost of employment, and turnover tendency. The work values are the independent variable, staff commitment is the intervening variable, and the cost of employment is the control variable. To investigate the relationship between the turnover tendency of human resource staff and variables, research was conducted by questionnaire.The convenience sample comprised of 330 questionnaires, retrieving 212 valid samples. It adopts SPSS statistical analysis. As a result we know "purpose values" and "instrumental values" are indirectly associated with organizational commitment. Work value towards turnover tendency is a negative correlation. Organizational commitment towards turnover tendency is a negative correlation. Individual work values towards turnover tendency is an indirect impact. Organizational commitment towards turnover tendency is an direct impact.