本研究試圖探討高績效工作系統(High Performance Work System)對員工績效的影響，並進一步探討高績效工作系統是否能經由員工態度來進一步影響員工的績效。此外，本研究也試圖探討，主管與員工對組織中所實施之高績效工作的認知一致性程度是否能夠調節員工所認知到的高績效工作系統與員工態度之間的關係。
本研究以台灣本土的公司做為主要的研究對象。研究問卷分為A、B兩式問卷，以郵寄或親自遞送方式發放問卷，總計共發放118組問卷，最後有效樣本計76組共324筆資料，有效樣本回收率為64.41%。並透過層級迴歸分析對本研究所提出之假設進行驗證，實證結果如下：
(一) 組織實施高績效工作系統程度愈高時，員工正向態度成效愈高。
(二) 員工正向態度的程度愈高時，員工協助行為與任務績效會增加。
(三) 員工態度在高績效工作系統與員工協助行為間具完全中介效果。
(四) 員工態度在高績效工作系統與員工任務績效間具部分中介效果。
(五) 主管認知高績效工作系統在員工所認知之高績效工作系統，與員 工態度之自我效能間，具正向調節效果。
本研究之研究貢獻分述如下。首先，本研究為綜合探討高績效工作系統能夠透過員工態度之中介效果，進而影響員工績效之實證研究。再者，本研究將員工所認知之高績效工作系統作為研究變數，以探討高績效工作系統所實行最真實的狀況以及其對員工態度及員工績效所造成的影響。最後，本研究提供未來研究人員對於員工、主管所認知之高績效工作系統與員工態度三方的關係有更進一步的瞭解，也對主管所認知之高績效工作系統做為調節變數有更深入的認知，以做為後續研究之參考。

The propose of this research is going to investigate how High Performance Work System influence employee’s helping behavior and task performance in organization. Meanwhile, this study also wants to investigate the impact of employee attitude on employee performance. Moreover, this study tries to exam if employee’s attitudes mediate the positive relationship between HPWS and employee performance, and if the manager’s perceptions about HPWS moderate the positive relationship between HPWS and employee attitude.
The reach is performed through the questionnaires survey to Taiwan’s local company with two versions of questionnaires: the team leader version and the team member version. We sent 118 questionnaires and retrieve76 matched questionnaires and the final return rate is 64.41%.We use hierarchical regression analysis to verify all hypotheses.
Our findings can be summarized as follows. First, the higher degree for organization to perform HPWS, the more likely employee’s performance would increase. Second, if employees increase their self efficacy, affective commitment, work satisfaction and trust in organization, they are more likely to perform well. Third, employees’ attitude could fully or partially mediate the positive relationship between HPWS and employee performance. Finally, manager’s perception of HPWS moderates the relationship between employee’s perception of HPWS and employees attitude.

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