麥肯錫管理顧問公司（McKinsey）在1998年第一期季刊，人才戰爭（The War for Talent）中指出，未來20年企業最重要的資產就是「人才」，為了贏得這場戰爭，組織不僅必須學會招募、晉升的技巧，更重要的是「留用」人才。而多數企業也已體悟到單純的以提高薪資來吸引和留住人才已逐漸的失去其激勵的效果且合理的福利才是有效吸引、激勵及留住人才的方式（Milkovich and Newman,1993）。因此，如何提供員工更具競爭力的福利政策，已成為大多數公司人力資源策略中最為重要的一個環節，而藉由完善的員工福利體現即是企業展現對員工的關懷，更是企業的一種生存態度。 過去有關福利滿意對於工作態度之影響的研究大多證了二者存在很強烈的正向關係但卻並未釐清其間的影響路徑，因此本研究利用了過去學者的研究推導出理論模型，再藉由LISREL來了解是否為一合適的模型。而經由本研究之實證結果發現：在福利滿意對於工作態度之影響中，的確存在知覺組織支持之中介變項，福利的滿意可透過二個路徑來對組織承諾產生影響關係：首先基於社會交換理論的關係，福利滿意會透過知覺組織支持來進而對組織承諾產生影響；同時福利滿意也會透過整體的工作滿意之部分中介效果來影響組織承諾。 而本研究發現，福利參與滿意是重要的影響因子，且知覺組織支持在模式中扮演了重要的角色；因此本研究提出了以下幾點的建議：組織可藉由貼近員工需求的福利政策來留住人才、而良好的福利政策不僅是滿足員工實質上的需求，更具有尊重及認同員工的象徵意義，而其中提高滿意度最關鍵的因素便是，讓員工知覺到組織的支持。 According to McKinsey’s research in 1998 “The War for Talent”, they researched 77 large US companies in a variety of industries. They find out that big US companies are finding it difficult to attract and retain talents. Nowadays everyone knows compensation packages skyrocket. They even know that money doesn’t matter for knowledge workers. So, they try to in quest of other ways to retain talents. The purpose of this research is using the better employee benefit policy to retain the employees. In the previous researches about the relationship between employees benefit satisfactions and work attitudes, scholars just detected that they had positive relationship. So, the main purpose of this research is to correct the practical way that how the benefit satisfactions affect employees’ work attitudes. Then we apply LISREL as the analysis tool to verify and adjust that the mediator was existent. The results indicate that benefit satisfactions affect employees’ work attitudes through two paths. First, in terms of Social Exchange Theory, perceived organizational support is a mediator between benefit satisfactions and employees’ work attitudes. Secondly, because benefit satisfactions is part of overall job satisfactions, overall job satisfaction is a partial of mediator between benefit satisfactions and organizational commitment. The conclusions of this research are summarized as follows: Organizations can retain employees by supplying what they need in benefit policies. The better benefit policies not only satisfy employees’ needs but also have a symbolic meaning that organizations esteem and agree with employees. Finally, the key factors that affect satisfactions is that employees should perceive organizational support themselves.
