當組織已是規模龐大且年齡久遠時，面對組織結構的選擇已非要不要科層體制的組織型態，而是該如何就不利於提昇組織能力的主要結構特性，進行必要的調整。台灣最迫切的需要乃在於提昇國家競爭力，然而四級政府的層級設計，亟待調整，尤其省政府與中央政府之人力、經費、治理之土地、人口均有極大之疊床架屋，實有必要加以調整、精簡。影響政府組織再造成敗的因素可能千頭萬緒，但其中最關鍵的因素，無疑的是員工之支持與配合。國內關於政府再造之研究大多以制度面為探討，至於政府組織再造對員工組織承諾及工作投入之影響，則尚乏相關研究。基於以上之理由動機，本研究試圖以「精省」後的員工作實證研究，以瞭解政府組織再造對員工組織承諾及工作投入之影響，並探討工作不安全感對再造策略與組織承諾和工作投入之關係的中介影響效果以及個人變項作為工作不安全感與工作投入、組織承諾之間關係的情境影響，由實證分析的結果顯示，省府員工雖因「精省」而產生工作不安全感，惟除部分員工因個人因素，對工作投入有負向影響外，留任的大多數員工仍有甚高的組織承諾及工作投入。本研究建議主管機關推動政府組織再造制定人力資源策略時，舉辦說明會多與員工溝通，依員工個人需求舉辦各類第二專長訓練，妥善規劃「員工優退方案」，協助不適任人員之再就業，以促進公務人力之新陳代謝。

It is vital for the structure of the organization to be able to cater for its needs and missions over time in order to obtain sound performance and track records. Since the early 90S, the Executive Yuan of the ROC government had devoted its efforts on the reorganization of government aiming to downsize the numbers of government personnel and affiliated government agencies for effective utilization of budget constrains while improved the government efficiency by cutting overlapping and ambiguity in the responsibility on agencies within the government entity. To ensure the likelihood of success on government reorganization, the support from affected government employees' accounts for one of the most critical success factors. It is also the interest of this study to investigate on the employees' commitments and willingness to involve on job post the organizational restructure of Taiwan Provincial government. The intuition of this study is to obtain data post the restructure of Provincial Government and investigate on the effect of government restructure on the remaining provincial government employees' organizational commitment and involvement in job for a clear understandings on the relationships among job insecurity, the employee's reaction toward the policy of restructure, commitment to the organization and the job involvement. Our study shown that the general population retain a positive attitude on the commitment and involvements toward job post the Provincial Government restructuring aside from a small number of individuals demonstrate negatively post the event of restructuring.