| Summary: | 碩士 === 大葉大學 === 國際企業管理學系碩士班 === 94 === The purpose of this study is to explore the moderating effect of work values on the relationship between employee benefits and organizational commitment. The firm of manufacturing industry in Taiwan and China as the research sample. The data are collected of questionnaires investigation. Then, by the research methods of descriptive statistics, reliability and validity analysis, confirmatory factor analysis, t-test, Pearson’s correlation analysis, and hierarchical regression analysis to prove and explore the relationship among employee benefits, organizational commitment, and work values. The results of this study are as follows: (1)The employee benefits of Taiwan and China had significant difference; (2) The organizational commitment of Taiwan and China had significant difference; (3) The work values of Taiwan and China had significant difference; (4) Both in Taiwan and China: employee benefits had a positive influence to organizational commitment; (5)The results of moderating effect found that, In Taiwan: The interaction of external work values and entertainment benefits had significant effect on continuance commitment; The interaction of external work values and economic benefits had significant effect on normative commitment; In China: The interaction of internal work values and entertainment benefits had significant effect on continuance commitment; The interaction of external work values and hour benefits had significant effect on normative commitment. Therefore, work values moderated the relationship between employee benefits and organizational commitment.
Base on the above, Some suggestions are as follows: In Taiwan, The firm should strengthen the facility benefits; In China, The firm should strengthen the economic benefits. Moreover, advise the firm should to consider implementing the flexible Benefits both in Taiwan and China, in order to improve employee benefits satisfaction and the organizational commitment effectively. In addition, advises the firm should to distinguish the different work values of employees, and fit of their work condition. Especially, The firm should pay more attentions on the employees who have internal work values, because their organizational commitment are higher, it’s good for firms to manage and develop continuously.
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