本研究旨在探討臺灣地區主要集團企業之企業文化、 員工工作價值觀及其組織承諾之關聯性。而研究目的為：1.瞭解臺灣主要集團之企業文化、員工工作價值觀及組織承諾之狀況。2.探討不同特徵之集團企業在企業文化、員工工作價值觀及組織承諾等構面因素少之差異性。3. 以集團企業員工來探討在企業文化、員工工作價值觀及組織承諾等構面因五素之互動關聯程度。 本研究之調查為國內8家集團企業800位員工，有效回收樣本共計697份，回收率為87.125%，問卷內容含：吳萬益(1996)企業文化量表、吳鐵雄(1996)工作價值觀量表、李元墩和鍾志明(1999)組織承諾量表及個人資料等四部分。本研究之主要結果為(1)組織內創新團隊型文化，對其成員的組織承諾感影響最高；(2)員工工作價值觀屬於安定與免於焦慮型者對於員工留職承諾有最高的影響，其次是組織安全與經濟取向的價值觀(3)員工工作價值觀的社會互動型，對員工價值承諾有最高的影響；(4)組織安全與經濟取向的價值觀對努力承諾的影響最大；(5)工作價值觀和企業文化有顯著正相關。

　　　　　The research is to exploore the relationships of corporate culture, employees' work values and organizational commitment for the major business groups in Taiwan. The purpose of the study are as follows：(1)to realize the corporate culture, employees' work value and organizational commitment in Taiwanese major business group.(2)the difference of corporate culture, work value and organizational commitment among the different characteristics of business. (3)the dimensions and iteractions among th ecorporate culture, work value and organizational commitment. In the study, W.Y. Wu's(1996)Corporate Culture Scale, T.H.Wu's(1996)Work Value Scale, Lee and Chung's(1999)Organizational Commitment Inventory were adopted and administered to 800 employees of 8 business groups in Taiwan. The number of returned and valid questionnaires is 697. Effective returned rate is 87.125%. The main results showed that：(1)The innovative team culture is the key influencing factor among the three types of corporate culture.(2)The stability and anxiety avoidance value of employees is the strongest influencing factor on retention commitment among the six categories of work value. The next influencing factor is the value of organizationsecurity and economy orientation. (3)The social interactive style work value of employees shows the strongest influence on their value commitment. (4)The work value of organizational security and economy orientation shows the strongest influence on employee's effort commitemnt.(5)There is a significant positive correlation between work value and corporate culture.