本研究主要探討國軍主財人員對於高績效工作系統、組織承諾、工作責任感、知覺組織支持與員工績效的認知情形,以及這六大構面相互影響之關係,作為創造國軍主財單位價值及完成組織目標之參考;另外期望探討國軍主財單位透過高績效工作系統是否藉由組織承諾、工作責任感、知覺組織支持影響員工績效,以作為提升主財單位整體營運績效之參據。 本研究係以國軍主財人員為對象進行問卷調查,共發出 150 份問卷,有效問卷 140 份,有效樣本率 92.73%;所得資料經統計分析後,研究發現:個人基本變項不同時對於國軍主財人員高績效工作系統、組織承諾、工作責任感、知覺組織支持與員工績效在認知上有顯著差異;「高績效工作系統」對「組織承諾」、「工作責任感」、「知覺組織支持」及「員工績效」均具有顯著影響;在「高績效工作系統」對「員工績效」放入「組織承諾」、「工作責任感」、「知覺組織支持」等3項中介變數後有間接的影響。
This study mainly investigates financial officers for military high-performance work systems, organizational commitment, job responsibility, perceived organizational support and employee performance situation awareness, as well as the six dimensions of the mutual influence between the national army as the main wealth creation unit value accomplish organizational goals and reference; Also expect to discuss military units of the main financial system through a high-performance work by organizational commitment, job responsibility, perceived organizational support affect employee performance in order to improve the primary fiscal unit as overall operating performance of the reference data. This study based on primary fiscal military personnel is conducted by questionnaire survey issuing a total of 150 questionnaires, and 140 are valid, the effective sample rate is 92.73%; After statistical analysis, the study found: basic personal variables is not the same as the country Army master fiscal officer of high performance work systems, as for organizational commitment, job responsibility, perceived organizational support and employee performance all have significant differences in cognition; "high performance work systems" vs. "organizational commitment", "sense of responsibility", "perceived organizational support" and "employee performance" also have a significant impact; in "high-performance work systems" vs. "employee performance" the "organizational commitment", "sense of responsibility", "perceived organizational support", etc. There is an indirect impact on the three intervening variables.