本研究以中國石油公司為研究對象，探討員工對民營化的認知與態度。結果發現，民營化認知可分為「政策層次及產業屬性」、「先強化經營體質」、「員工權益及意見會受重視」、「制度僵化保守」、「肯定民營化效果」、「擔心工作變化」、「重視經營績效」等七項因素，其中前五項因素最能有效區別民營化的態度。此外，除了「肯定民營化效果」與「重視經營績效」外，其餘認知因素在人口統計變項均有顯著差異；民營化態度則僅在教育與職等有顯著差異。

　　　　　The purpose of this study was to investigate employees’ perceptions and attitudes toward the privatization of the Chinese Petroleum Corporation. The results revealed that perception of privatization includes seven factors: (1) privatization policy and industrial attributes, (2) improvement of management first, (3) consideration of employees’ equity and opinions, (4) rigidity and conservativeness in the system, (5) confirmation of the effects of privatization, (6) anxiety about job change, and (7) concern for management performance. Attitudes toward privatization can be discriminated effectively by the first five factors. Moreover, except for ‘confirmation of the effects of privatization’ and ‘concern for management performance’, the other perception factors had significant differences in demographic variables, while the attitudes toward privatization had significant differences only in education and job grades.