主管領導風格、考績公平與工作滿意度之間關係研究─以台灣省中區國稅局為例

Research of Relativity among the Supervisor's Leadership，Performance, Appraisal, Fairness, and Work Satisfaction：National Tax Administration of Central Taiwan Province Ministry of Finance

賴絢湄(Hsuan-Mei Lai)

指導教授 ： 黃貞瑜

嶺東科技大學/管理學院/國際企業研究所/碩士(2012年)

https://doi.org/10.6823/LTU.2012.00054

摘要

財政為政府歲入的主要來源；而在面臨經濟快速成長，政府職能不斷擴張，稅務人員肩負之責更大，因此，如何增進稅務人員工作績效，提高行政效率，實為當前管理當局的重要課題。而主管領導風格及考績公平性更是影響員工工作滿意度的關鍵，員工的工作滿意程度高，服務品質亦較高，進而有助於提高工作績效及行政效率。
本研究針對主管領導風格及稅務人員之考績公平性對工作滿足度的影響進行研究。抽樣方法乃採取便利抽樣，運用套裝統計軟體SPSS進行次數分配、信度分析、單因子變異數分析、皮爾森相關係數檢驗、多元迴歸分析等，藉以了解主管領導風格、考績公平性、工作滿足度之間的關係。本研究之實證結果發現員工對主管採民主型及獨裁型領導風格，確實會影響工作滿意度且呈現正相關，而主管採放任型領導風格反而對員工工作滿意度無顯著影響，又員工對考績公平性中之分配公平之評價，會影響工作滿意度且呈現正相關，而對程序公平及考等比例公平方面與員工工作滿意度間無顯著影響。

關鍵字

主管領導風格 ； 考績公平性 ； 工作滿意度

並列摘要

Finance was the main source of Taiwan’s tax revenue. However, confronted with rapid economic growth, and the continuous expansion of government functions, tax officials now bear greater responsibility. An important issue for the current management of authorities was to enhance the job performance of tax officials, and to improve administrative efficiency. Performance appraisal fairness and leadership style were key factors influencing employee job satisfaction. Increased employee job satisfaction correlates to a higher quality of service. This could enhance performance and administrative efficiency.
This study was conducted to compare job satisfaction between leadership style of performance appraisal and tax fair. The sampling method used was convenience sampling. The SPSS frequency distribution, reliability analysis, single-factor analysis of variance, Pearson correlation coefficient test, and the multiple regression analysis were used determine the relationship between dependent and independent variables. The results support most of the hypotheses. The empirical results showed that democratic and autocratic leadership styles have a positive correlation with job satisfaction. In contrast to a laissez-faire style of leadership, that had no effect on job satisfaction. As for whether performance appraisal fairness will affect job satisfaction with a positive correlation, it does not have a significant impact on procedural fairness and examination of proportional fairness.

並列關鍵字

Leadership Style ； Performance Appraisal Fairness ； Job Satisfaction.

參考文獻

文獻參考

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