摘 要
　　自來水事業一直以來均以提供量足質優的自來水為首要目標，其特性是全年無休、全時供水。以台灣自來水公司為例；早期推動安全衛生管理並未成立安全衛生管理專責單位，僅為兼辦業務。隨著重大工安事件陸續發生凸顯出員工操作安全亦為影響供水順利因素之一，直至民國八十四年，各區處陸續設置安全衛生管理人員，隔年更設置安全衛生管理專責單位，使安全衛生管理工作趨於落實。
　　根據多數學者探討安全議題上，均指出安全文化與工安意外事故損失有密切關係，即安全文化是影響安全績效因素之一。多數學者亦指出；管理階層的安全領導及員工的安全態度是建立安全文化的重要因素。
　　因此，本研究即以台灣自來水公司管理階層之安全領導及工作者的安全態度，以問卷調查方式探討其對於組織安全文化與安全績效之關係。總計發放550份問卷，有效問卷計422份，在資料分析上，經由因素分析萃取出安全領導、安全態度、安全文化、安全績效等各構面之潛在因素，並以複迴歸分析探討各構面間之相互影響關係，及以線性結構模式探討本研究架構之配適度經由分析結果，安全態度以「主管支持」對建立優質安全文化及良好安全績效具顯著影響，安全文化以「主管投入與承諾」對安全績效最具顯著影響，然安全態度之「自護互護」因素對於安全績效並無顯著影響。
整體研究架構的配適度是適合的。

Abstract
　The priority target of running water enterprise is to provide full quantity and high quality of water; its characteristic is to supply water 24 hours a day and 7 days a week. Take the Taiwan Water Corporation (TWC) as the example, early impetus to safety and health management established without a sole responsibility unit, only handled concurrently the service. Along with significant labor safety events occurred one after another indicated the employee operational safety also one of for influence water supply smooth factors. Until 1995, various areas established the safety and health administrative personnel one after another. Next year the sole responsibility unit for the safety and health management was established in order to tend to the realization.
　Discusses in the safety subject according to the most scholars, pointed out the safety culture and the labor safety accident loses has the close relation; the safety culture affects one of safety performance factors. The most scholars also pointed out the safety leadership of management stratum and the safety attitude of employee are the important attribute to establish the safety culture.
　Therefore this research was based on the safety leadership of management stratum of TWC and the safety attitude of employee of TWC, and uses the questionnaire to discuss relations regarding the organizational safety culture and the safety performance. A total of 550 questionaires were sent out to gather data with 422 valid returns . In data analysis, leaves the safety leadership, the safety attitude, the safety culture, the safety performance by way of the factor analysis extract and so on each construction surface the latency, discusses between each construction surface by the duplicate regression analysis mutually to affect the relations, and considers this research overhead construction by the linear structure pattern to match moderately by way of the analysis results:
1. The safety attitude supported by the management level has the notable influence to establish the high quality safety culture and good safety performance.
2. The safety culture invested and pledged by the management level reveals the most influence of the safety performance.
3. The factor of "from protects mutually protects" of safety attitude has no significant influence of safety performance.
　Under the verification of LISREL , it shows this research structure stands reasonable adaptability to explain TWC maintenance the safety leadership of management stratum and the safety attitude of employee effect to establish the high quality safety culture and good safety performance.

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