| Summary: | 碩士 === 國立屏東大學 === 國際貿易學系碩士班 === 106 === In recent years, the population of government agencies has been severely affected by the aging of the population, affecting the internal operational performance of the organization. In the face of high unemployment rates, enterprises can follow the example of using non-typical manpower to improve these problems and solve the unemployment problem in another form. To improve internal operating performance, the personnel required by government agencies need professional knowledge. Therefore, the appointment of employees is based on examinations. In this study, the supervisory and leadership behaviors were used as self-variants, employees' perceptions of work were taken as dependent variables, and employee attitudes were considered as intermediary variables to explore the relationship between supervisory leadership behavior, employee perception, and employee attitude. In addition, the Ministry of Finance’s Southern District Internal Revenue Service estimated that the employees were the subject of the survey. A total of 100 questionnaires were sent out. 88 questionnaires were collected and related analysis and regression analysis were used. The results showed that: (1) The supervisory leadership behavior has a positive impact on the employee's perception; (2) the supervisory leadership behavior has a positive impact on the employee's attitude; (3) the employee's employee perception is between the supervisory leadership behavior and the employee's attitude. Partial mediation effect. The structure and empirical results finally established in this study suggest suggestions for subsequent research limitations and research directions so that the future will be more helpful to the internal manpower planning of the Ministry of Finance.
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