工作家庭的衝突來自於家庭和勞動力本質上的改變所致,而衝突來自於資源的有限性和角色衝突。所以本研究希望從資源保存理論和角色理論觀點探討,當組織提供資源能否降低員工工作家庭之間的衝突。本研究針對台灣地區43家上市櫃企業進行問卷調查,探討工作家庭措施知覺對工作家庭衝突與人口變項的干擾效果。經由迴歸分析和鄒檢驗966份有效問卷發現,工作家庭措施知覺確實與工作家庭有負向關聯;而性別對工作家庭措施知覺與工作家庭衝突有干擾效果。;We observed a work family conflict causing by striking change in the nature of families and the workforce, because of the limited of the resources and role conflict. Based on ROC theory and Role theory, this study examined the effects of the organization offer a resource to employee whether it can reduce the conflict on work- family. Hierarchical regression and chow test analyses explored both models using sample from 966 employees of 43 Taiwanese listed companies. The results showed that work-family practices perception have significantly negative effects on work-family conflict. In addition, the gender is significant interaction effects that work-family practice perception to work-family conflict.