中國大陸擁有廉價的勞動力、相同之文字、語言與相近的生活習慣，成為臺灣高科技產業海外發展的首要選擇。臺商紛紛到大陸投資設廠，面對中國大陸「80後」族群逐漸成為勞力市場主流，但其生長環境和前一世代不同，價值觀與心態亦產生差異，使企業面臨新的管理問題。本研究以中國大陸沿海地區工作之臺資高科技員工為研究對象，運用問卷及統計方法探討「80後」員工之工作價值觀與工作態度的關聯性，並與「80前」員工進行比較。研究結果顯示，「80後」員工與「80前」員工之部分工作價值觀與所有的工作態度有顯著差異性，且呈現「80後」員工顯著低於「80前」員工的現象。在確認不同世代在工作態度上「量」的感受產生差異後，接著進一步探討兩個世代員工的工作價值觀各構面對工作態度各構面關聯性之差異，經由不同世代分群迴歸結果顯示，引發工作態度的前因變項確實有所不同。兩個世代員工的工作價值觀對工作態度影響之相異處為：（1）在「工作滿足」方面，「80後」員工的「利他價值」及「物質報酬價值」具有正向的影響力；「80前」員工則是「成就發展價值」具有正向的影響力，而「物質報酬價值」卻是具有負向的影響力。（2）在「工作投入」方面，「80後」員工的「物質報酬價值」具有正向的影響力；而「80前」員工則是影響力不顯著。管理「80後」族群的員工，需更留意這一世代員工之特性，適時調整管理方式，不能一昧的以過去的管理方式套用在「80後」員工的身上；管理實務上宜鼓勵員工團隊合作，幫助他人，多為社會做善事，工作安排上提供員工與人有較多的接觸、與同事建立深厚友誼及密切交往機會的工作，並配合給予適當激勵與分紅獎金，管理者運用適當的管理作為以符合員工的工作價值觀進而提高工作態度。

Offering the advantages of a common language and culture together with cheaper labor costs, China has become the preferred destination for overseas investment among Taiwan's high-tech industries. Currently the post-80s generation dominates the Chinese labor force. However, the work values and working attitudes of this generation differ markedly from those of previous generations. This study uses questionnaires and statistical methods to research the relations between working values and working attitudes among the post-80's generation, and how they differ from previous generations. Research indicates the existence of significant generational differences in working values and attitudes. This research also shows that antecedents which affect working attitudes of the post-80s generation differ markedly from previous generations. Specifically, these differences include: (1) Job satisfaction is positively related to altruism and material rewards in the post-80's generation, whereas in earlier generations job satisfaction is positively related to achievement and negatively related to material rewards. (2) Job involvement is positively related to material rewards associated with working value in the post-80's generation, but no such relationship exists in earlier generations. This study suggests that management staff seeking to effectively manage post-80s employees should be aware of their specific characteristics and personalities, and should adapt their management strategy accordingly. In terms of practical suggestions, management should encourage employees to use teamwork to complete work tasks, and should encourage them not only to help co-workers, but also to contribute to society. Additionally, it is important to provide appropriate incentives and bonuses to encourage employees to exhibit appropriate work values and improve their work attitudes.