一個國家的永續發展,必須以強大的軍備能量為後盾,而其中關鍵要素即是盡忠職守且自動自發的官士兵。本研究觀察美國軍隊成功原因,在我國現有的社會背景、法條制度及運作現況,探討領導與部屬交換關係、薪資福利、國軍職訓就業輔導機制及社會支持等因素,對官士兵組織自尊之形塑及當責感建立的影響。本研究以209位國軍同仁為研究樣本,經問卷調查和數據分析,獲致研究結果如下:(1)領導與部屬交換關係及薪資福利對組織自尊呈正相關;(2)組織自尊對當責呈正相關;(3)組織自尊對當責的關係受到國軍職訓就業輔導機制及社會支持的調節。本研究針對研究結果,提出國軍管理意涵及未來的研究建議。;This study aims to explore the relationships among leader-member exchange, compensation, organization-based self-esteem, and felt accountability on the part of the Army of Taiwan, Republic of China. Transition assistance program and social support are taken as moderators to examine their effects on the relationships. Data was collected from the soldiers and officers of the Army via the distribution of questionnaire. Based on the results of data analysis, it is found that both leader-member exchange and compensation are positively related to soldiers and officers’ organization-based self-esteem. Soldiers and officers’ organization-based self-esteem is positively related to their felt accountability. Both transition assistance program and social support moderates the relationship between soldiers and officers’ organization-based self-esteem and felt accountability. Drawn on the research findings, managerial implication for military management and suggestions for future research are discussed.