本研究藉由文獻探討和問卷調查方式，探討地方稅務機關員工組織認同與組織績效二者的相互關聯性，以國內學者發展的問卷為主，參考國內學者翻譯後的問卷為輔，設計發展出研究問卷，針對任職於花蓮縣地方稅務機關內部組織成員進行問卷普查，發出並回收136份問卷，扣除無效問卷11份，有效問卷為 125 份，有效問卷回收率為 91.91%。問卷整理後進行統整，透過統計軟體SPSS22.0進行資料分析與檢定，進行敘述性統計、信度分析、t檢定、變異數分析、相關分析及迴歸分析，希望能將其分析結果作為機關未來在實務上管理的參考。
本研究結果如下：
1.不同性別員工在組織認同各構面之得分均無統計上顯著差異，而不同年齡、婚姻狀況、教育程度、職位、服務年資的員工在組織認同各構面得分均達統計上顯著差異。
2.不同性別、教育程度的員工在組織績效各構面得分之差異均未達統計上顯著差異，而不同年齡、服務年資的員工在組織績效之財務、學習與成長構面之差異達統計上顯著差異。
3.已婚員工之間的組織績效得分顯著高於未婚員工。
4.不同職位的員工在組織績效財務、企業內部流程及學習與成長等構面得分之差異達統計上顯著意義。
5.組織認同之休戚感與牽連感構面間之相關性達高度相關(r= 0.772)，組織績效之顧客與企業內部流程構面間之相關性亦達高度相關(r= 0.777)，而在組織認同及組織績效其他構面間之相關性，均達中度相關(0.40<r<0.69)。
6.在校正了年齡、婚姻、教育程度、職位、服務年資及相互校正之下，組織認同之忠誠度構面對組織績效財務、顧客、企業內部流程及學習與成長構面之複迴歸模型之預測均達統計上顯著意義。

This study explores the interrelationship between employee taxonomy and organizational performance of local tax authorities by means of literature discussions and questionnaire surveys. The questionnaires developed by domestic scholars are the mainstay, with reference to the questionnaires translated by domestic scholars.In the research questionnaire, a questionnaire survey was conducted on the members of the internal organization of Local Tax Bureau in Hualien County. 136 questionnaires were sent out and recovered, 11 invalid questionnaires were deducted, 125 valid questionnaires, and effective questionnaire recovery rate was 91.91%. After the questionnaires were sorted out and integrated, the statistical software SPSS22.0 was used for data analysis and verification, descriptive statistics, reliability analysis, t verification, variance analysis, correlation analysis and regression analysis, hoping to use the analysis results as the future of the organization reference for practical management.

The results of this study were as follows:
1. There were no statistically significant differences in the scores of employees of different genders in organizational identity, while employees of different ages, marital status, education level, position, and length of service had statistically significant differences in organizational identity scores.

2. The differences in the scores of various aspects of organizational performance of employees of different genders and educational levels are not statistically significant, while the differences in the financial, learning and growth aspects of organizational performance of employees of different ages and years of service were statistically significant.

3. The organizational performance score among married employees was significantly higher than that of unmarried employees.

4. The difference in the scores of organizational financial performance, internal processes, and learning and growth of employees in different positions was statistically significant.

5. The correlation between the sense of reciprocity and the sense of involvement of the organization was highly correlated (r= 0.772), and the correlation between the customer of organizational performance and the internal process of the organization was also highly correlated (r= 0.777), and the correlation between organizational identity and other aspects of organizational performance reached a moderate correlation (0.40<r<0.69).

6. After adjusting the age, marriage, education level, position, length of service, and with mutual corrections, the organizational identity’s loyalty in the face of organization performance’s finance, customers, internal process, and predictions of the model of multiple regression in learning and growth facets both reached significant statistical meaning.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究流程 6
第二章 文獻探討 7
第一節 組織認同 7
第二節 組織績效 12
第三節 組織認同對組織績效影響的相關性研究 19
第三章 研究方法及步驟 23
第一節 研究架構 23
第二節 研究假設 24
第三節 研究對象 25
第四節 研究變項與操作性定義 26
第五節 問卷設計 27
第六節 資料分析方法 28
第四章 研究結果與討論 31
第一節 問卷信效度分析 31
第二節 基本資料分析 32
第三節 不同背景變項員工在組織認同之差異情形 35
第四節 不同背景變項員工在組織績效之差異情形 40
第五節 組織認同與組織績效之相關性分析 44
第六節 組織認同對組織績效之迴歸分析 45
第七節 研究結果 52
第五章 結論與建議 59
第一節 結論 59
第二節 研究限制 63
參考文獻 65
附錄一 組織認同對組織績效影響之研究問卷 75

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