相關研究證實，影響組織中工作人員表現的因素除了技術上的核心能力之外，使命感、價值觀以及忠誠度等心靈層次的條件也具有決定性的影響。身為國家的「公僕」，公務人員不僅得扮演技術官僚的角色，也須在公務運作的過程中展現正面的精神力，才可能成功地執行任務。以上的理由也是為何許多公共行政與管理學者均認為公部門未來必須以「精神力領導」或「組織精神力」做為改革的新方向，公務人才的選拔也應該更重視精神力，同時應該把心靈層次的發展落實於實務與教育上。 文獻中相關理論的探討固然不少，但針對公務人員精神力的現況或影響卻一直少有實證性的資料出現。本研究針對臺北市政府中高階行政菁英進行問卷調查，以「內在生命」、「有意義的工作」、「群體」、「與神的關連性」等四個分析構面，探討公務人員「精神力」，並試圖與工作績效建立連結。研究結果發現，公務人員的工作表現優異，一定程度上可歸因於公務人員在精神上充份追求自我實現（內在生命）、相信公務工作具有不凡的意義與目的（工作意義），以及希望能和同仁合作以成就公共服務事業（群體）。本研究不僅彌補相關領域實證資料不足的缺失，也在實務上針對公務人員選用、派任、發展及績效評估等人力資源管理的功能提供可行的管理建議。

In addition to skilled core competency, previous studies discovered that organizational employees’ performance is also highly connected with their spiritual conditions (such as the sense of mission, value, loyalty and so forth). Recently, some academic articles have found, in private enterprises, the positive relevance between employees’ spirituality and their job performance. For the successful execution of policies, public servants within the civil service system should devote themselves to work with absolute spirituality instead of being in an unconcerned technocracy. Therefore the issue of “spiritual leadership” and “organizational spirituality” has been raised by a lot of public administration and management scholars. They suggest that public sector reform should be directed in a new direction and enlarged by the scale of relative discussions. By looking at twenty-eight items in four dimensions; inner life, meaningful work, community and interconnectedness, the authors devised a questionnaire for middle-high level executives of the Taipei City Government to analyze the public servants’ spirituality and its link to their job performance. According to the regression analysis, except interconnectedness the other three of the four dimensions were positively related to the public servants’ job performance. This article not only supplements empirical research of organizational spirituality, but provides public human resource management with practical advice for Taiwan.