本研究的主要目的是探討組織文化中價值觀的內容，並作爲編製問卷的依據。以8位組織高級幹部爲對像，採用持續團體面談法，針對組織文化價值觀的類別與內容加以討論，發現可以獲得有關的陳述句，以說明九大價值觀的向度，並編成初步組織文化價值觀的問卷。以五家公司345位幹部與職員爲對象，拖測初步問卷，經過項目分析選題之後， 發現各價值觀分昷表的內部一致性信度在.70與.89之間。另外以四家特性不同的公司775位員工爲對象，發現除了敦親睦鄰的價值觀之外，在其餘八人價值觀上，組織均有顯著差異，顯示組織文化價值觀量表具有區分效度，可以有效區分組織間的姜異。此外，亦發現工作功能與外在適應價值觀有密切關係，但與內部整合價值觀關係不大。最後，討論了本研究的限制、涵義及未來硏究的方向。

This study was designed to explore the contents of value in organizational culture and a questionnaire was developed to assess those contents. At first, eight division managers from a large scale company were selected to join interactive group interview to initiate the statements about values in organizational culture, a drafted Values in Organizational Culture Scale (VOCS) was then developed. Secondly, the questionnaire was administered to 345 middle managers, foreman and staff from five companies. It was found that the internal consistency reliabilities were between .70 to .89 after conducting item analysis. Thirdly, when 775 employees, from four companies which have different organizational culture were chosed as subjects, it was found that (1) there were significant differences among four companies on eight value dimensions in organizational culture, except good-neighborhood value. (2) Organizational functionalization had some effect on external adaptation values, but not on internal integration value. Finally, the limitations, implications and further research of this study were discussed.