本研究的主要目的是想探討「企業主管與員工的工作價值觀一致性」及「主管的領導行為」對員工的工作壓力、組織承諾及組識公民行為的影響。其次，本研究亦欲瞭解部屬的工作壓力是否會對「企業主管的領導行為與部屬效能（組織承諾及組織公民行為）的關係」產生干擾效果。 本研究之受測對象為台灣地區44家民營企業之604位員工，實得有效問卷485份。本研究之結果發現：(1)就「目的性工作價值觀」而言，台灣民營企業員工最重視的是「平安和諧」（包括「和諧的人際關係」及「生活的安定與保障」），其次是「內在酬償」（包括「自我成長」、「成就感」、「發揮個人專長」、「自尊心」…等項目），接著是「集體利益」（包括「服務社會」與「國家民族的發展」）及「外在酬償」（包括「財富」、「權勢」、「名望與社會地位」）。(2)就「工具性工作價值觀」而言，台灣民營企業員工最重視的是「能力與理智」（包括「負責任」、「信用」、「效率」…等），其次是「謙和寬容」（包括「寬容雅量」、「隨和」、「有禮貌」、「謙虛」…等），而最不受重視的則是「尊卑有序」、「節儉」、及「尊重傳統」等三項。(3)民營企業員工若愈重視「目的性與工具性之工作價值觀」，則其對公司的承諾感愈高，也愈積極表現出組織公民行為。其次，當員工與其主管之工作價值觀的差距愈大（或愈不一致）時，員工之工作壓力愈大，而其組織承諾及組織公民行為則均愈低。(4)企業主管之領導行為愈重視體恤因素，則部屬之組織承諾愈高，也愈積極表現組織公民行為。再者，企業主管領導行為的結構因素與組織公民行為有顯著正相關，但與組織承諾的相關不顯著。其次，主管的體恤因素比結構因素對組織承諾與組織公民行為的預測力較高。(5)部屬的工作壓力不會對「主管之領導行為與部屬之組織承諾的關係」產生干擾效果。但是，部屬的工作壓力卻會對「主管之領導行為與部屬之組織公民行為的關係」產生顯著干擾效果。再者，部屬工作壓力的干擾效果主要是發生在「主管之結構因素與部屬之組織公民行為的關係」上，而部屬之工作壓力對「主管之體恤因素與部屬之組織公民行為的關係」之干擾效果則不顯著。

The purpose of this research was to investigate the effects of (a) work value congruency between supervisors and their subordinates, and (b) supervisors’ leadership behaviors on (c) subordinates’ job stress, organizational commitment and organizational citizenship behavior, respectively. In addition, the researcher also tried to explore whether job stress has a significant moderating effect on the relationship between supervisors’ leadership behaviors and subordinates’ job effectiveness. In total, 604 employees from 44 Taiwanese private enterprises were surveyed. The major research findings were： (1) The terminal work values on which these employees placed the greatest importance were "harmonious interpersonal relations" and "the stability and security of life", which were followed by "intrinsic rewards" (including "a sense of self-growth", "a sense of accomplishment", "self-esteem"…etc.), "group interests" (including "the interests of the society" and "the development of the nation"), and "extrinsic rewards" (including "wealth", "power" and "social recognition"); (2) The instrumental work values on which the employees placed the greatest importance were "responsible", "trustworthy", "efficient", followed by "cooperative", "loyal" ,"rational", "self-controlled"…etc. Finally, the employees ranked "courteous", "obedient", "frugal" and "respect for the tradition" as the least important intrumental work values; (3) The more the employees placed the importance on the work values, the higher their organizational commitment was, and the more likely they performed organizational citizenship behaviors. Furthermore, the lower the supervisor-subordinate work value congruency, the higher the subordinates’ job stress, and the lower the subordinates’ organizational commitment and organizational citizenship behaviors; (4) The more the supervisors placed the importance on "consideration" and "initiating structure", the more likely the subordinates performed organizational citizenship behaviors. Also, subordinates’ organizational commitment had positive relationship with supervisors’ "consideration", whereas it had nonsignificant relationship with supervisors’ "initiating structure". In addition, supervisors’ "consideration" had higher predictive validity than "initiating structure" with regard to both subordinates， organizational commitment and organizational citizenship behaviors; (5) The subordinates’ job stress had no mederating effect on the relationships between the supervisors’ leader behaviors and the subordinates’ organizational commitment. But, the subordinates’ job stress had significant moderating effects on the relationship between the supervisors’ leader behaviors and the subordinates’ organizational citizenship behaviors. Furthermore, the subordinates’ job stress had significant moderating effects on the relationships between the supervisors’ "initiating structure" and the subordinates’ organizational citizenship behaviors, whereas the subordinates’ job stress had no significant moderating effect on the relationships between the supervisors’ "consideration" and the subordinates’ organizational citizenship behaviors.