回顧過去，國營事業對於國家的整體發展，扮演著極為重要的角色。無論是在國家整體財政、經濟基礎建設及增進國民福祉等「公共利益」與「公共價值」上，都有不可磨滅的實質貢獻。但由於國營事業肩負政策任務，無法完全利潤導向，且在面臨經濟自由化與國際化的嚴峻挑戰下，亦顯現國營事業缺乏環境變動回應能力與員工公務員消極保守心態，而造成績效不彰之不佳印象。因此，如何提升國營事業營運績效，實為政府與國營事業首要努力的共同目標。
本研究探討國營事業員工的工作價值觀、激勵制度滿意度對工作投入態度及工作績效的影響。針對台灣電力公司員工採用便利抽樣方式，收集樣本資料，總計有效問卷212份，將問卷資料以SPSS統計軟體進行實證分析，研究結果發現：
一、部分員工屬性在「工作價值觀」、「激勵制度」、「工作投入」、「工作績效」有顯著差異。
二、「工作價值觀」中的「人際關係價值」、「利他價值」會正面影響「工作投入」及「工作績效」。
三、「激勵制度」中的「薪資」、「福利」、「工作相關報酬」會正面影響「工作投入」及「工作績效」。
四、「工作價值觀」中的「人際關係價值」、「利他價值」及「激勵制度」中的「薪資」、「福利」、「工作相關報酬」會透過「工作投入」的中介，正面影響「工作績效」。
五、「工作投入」會正面影響「工作績效」。
本研究對管理實務上之建議：
一、 人員補充與訓練，防止人力斷層擴大與人力不足之危機。
二、 建立員工正確的工作價值觀，激發主動積極的工作態度。
三、 排除組織政治行為干擾，落實績效表現與報酬之高度連結。
四、 檢討現行獎酬制度的訂定與執行，落實獎優汰劣制度。

Looking back on the past, state-owned enterprises played an extremely important role in the overall development of our country. They had undeniable contribution to public interests and public values, as in national finance, economic infrastructure and national welfares. However, state-owned businesses couldn’t be completely profit-oriented because they normally carried out some political tasks. Facing the severe challenge of economic liberalization and internationalization, state-owned enterprises appeared to lack the ability to respond to the change of the environment. In addition, due to employees’ passive and conservative attitude, state-owned enterprises gave the impression of poor performance. Therefore, how to improve the state-owned businesses’ operational performance is the common goal of the government and state-owned enterprises.
This paper studies the influence of work value and satisfaction at motivation system on job involvement and performance among employees of state-owned enterprises. A statistical sampling of Taipower employees was conducted, and the effective questionnaires totaled 212. The data were then analyzed by using a statistical software named SPSS. The main findings presented in this paper are:
(1) The attribute of some employees shows significant difference in work value, motivation system, job involvement and job performance.
(2) Interpersonal value and altruism value, two aspects of work value, have a positive effect on job involvement and job performance.
(3) Wages, benefits and rewards on job performance, three aspects of motivation system, have a positive effect on job involvement and job performance.
(4) Interpersonal value and altruism value, as well as wages, benefits and rewards on job performance will positively affect job performance through the intermediary of job involvement.
(5) Job involvement has a positive effect on job performance.
The recommendations to management practice made in this study are:
(1) Staff complements and training will prevent the under-staffed condition and narrow the gaps in workforce.
(2) Help employees to build up correct work value; encourage employees in proactive work behavior.
(3) Eliminate the political interference from the organization; implement the strong link between job performance and rewards.
(4) Review the existing enactment and execution of employee reward system; implement a system which rewards the superior and dismisses the inferior.

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