本研究主要探討的目的在於工作生活平衡措施與其使用度、工作家庭衝突與企業形象間之關係，並進一步探討從員工的角度解讀企業實行工作生活平衡措施之歸因，是否會影響員工在工作生活平衡措施使用度、工作家庭衝突以及企業形象之間的影響。
本研究以問卷調查的方式，樣本發放對象為正職工作者，蒐集374份有效問卷，共42間企業。透過階層線性模型(HLM)驗證假說後發現，企業推動越多的工作生活平衡措施，會使員工越有機會去使用措施，降低員工在工作與家庭上的衝突，也會提高員工知覺企業本身的正面形象。當員工對於企業實行工作生活平衡措施的歸因為利他性歸因時，與工作生活平衡措施使用度、企業形象呈正向關係；與工作家庭衝突則呈負向關係。當員工歸因為利己性時，與工作家庭衝突呈正向關係。本研究之結果除了可以作為後續研究之基礎外，亦可提供實務界工作上之參考。

The aim of this study was to explore the relationships among work-life balance practices, the use of work-life balance practices, work-family conflict, and corporate image. In addition, this study also interpreted the work-life balance practices from the employee's point of view, which is employee attributions, and examined the influence of the use of work-life balance practices, work-family conflict, and corporate image.
The study was conducted by using the survey method. 374 valid questionnaires were collected from full-time employees. Results of hierarchical linear modeling analyses showed that the more work-life balance practices were provided, the more likely the employees would use these practices, and the less work-family conflict and better corporate images they would report. This study also found that the altruistic attribution toward corporate’s motives for having work-life balance practices was positively related with the use of work-life balance practices and corporate image, and negatively related with work-family conflict. Moreover, the egoistic attribution was positively related with work-family conflict. The managerial implications and future direction of the study were also presented at the end of the study.

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新北市政府勞工局，幸福心職場，
http://www.heartcompanies.com.tw/
行政院勞動部，工作家庭平衡獎，
http://www.topwin.com.tw/balance/index01.html

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