政府為提高公營事業經營績效，因此積極推動公營事業民營化，並於民國78年在行政院成立「公營事業民營化推動專案小組」專賣擬訂民營化推動方案。而台電公司也奉行政院核備民營化時間訂為民國90年度 (註：民營化時間現在已延至民國94年)，因此本研究即在探討台電員工屬性對民營化組織變革態度差異性及員工工作價值觀與民營化組織變革態度的關聯性。 研究採用問卷調查方法，以台電台灣地區基層員工為研究對象，採用分層 (地區)隨意抽樣方法進行。 研究結果發現員工屬性不同對「經營環境與績效」及「變革需求與感受」兩構面的態度最有顯著差異，其他構面則影響較小。 「工作價值觀」與「民營化組織變革」態度的關聯性雖有部份構面具顯著水準，但相關性均很低。

To increase the state owned enterprise's performance the government has been pushing hard to privatize the state owned enterprises. To achieve this goal the Executive Yuan in 1989 established a State Owned Business Privatization Working Committee to be responsible for preparing a legislative bill to accelerate the privatization schedule. The Taipower Company is scheduled to be privatized in the year of 2001. The purpose of this research is to study the effects of the Taipower employee's characteristics and work value on the attitude of the privatization organizational change as well as the correlation between the work value and attitude on the change. The study used stratified convenience sampling surveyed the salaried employees of 453, the results showed employee's characteristics mainly affect their attitude on "management environment and performance" and "need for change and feeling" dimensions of organizational change construct. The correlations between the work value and attitude on organizational change are statistically significant on certain aspects but the correlation values are quite low implies the effect of work value to attitude on organizational change is limited.