本研究旨在探討領導型態、組織文化對組織承諾與組織績效之影響，並探討以平衡計分卡評估組織績效時，財務構面、顧客構面、內部流程構面、學習成長構面間之關係。本研究以美、日、歐商藥廠在台子公司及國內藥廠為探討對象，共寄發問卷300 份，回收有效問卷172 份，有效回收率為57.33 %。經SPSS統計方法進行實證分析，實證結果發現如下：

1. 美商與歐商藥廠之轉化型領導、創新型文化，價值承諾與組織績效在四組樣本中得分較高，具有統計上顯著的差異。而日商與國內藥廠較傾向於交易型領導、官僚型文化，且有較差之留職承諾與組織績效。

2. 轉化型領導與創新型文化對組織承諾與組織績效之財務、顧客、內部流程、學習成長構面皆有顯著正向的影響。而交易型領導與官僚型文化則對組織承諾與組織績效有顯著負向的影響；其中交易型領導對留職承諾及組織績效之財務與內部流程構面有顯著負向的影響；官僚型文化則對留職承諾及組織績效之財務與顧客構面有顯著負向的影響。

3. 組織承諾之價值承諾對組織績效之財務、顧客、內部流程、學習成長構面皆有顯著正向的影響；而留職承諾對組織績效之財務構面有顯著正向的影響。

4. 平衡計分卡之學習成長構面對內部流程構面與顧客構面有顯著正向的影響；內部流程構面對顧客構面與財務構面有顯著正向的影響；顧客構面對財務構面有顯著正向的影響。

　This study examined the effects of leadership style and organizational culture on the relationship between organizational commitment and performance in samples of Taiwanese, American, European, and Japanese pharmaceutical companies in Taiwan. The performance is further evaluated from four linked perspectives of Balanced Scorecard, including financial, customer, internal business process, and learning and growth. Out of the 300 questionnaires sent, 172 valid questionnaires were returned, resulting in a valid return rate of 57.33%. The statistic software SPSS was applied for the data analysis and the major findings of this study were presented below:

　Statistically significant differences between the four categories of sample firms were found for measures of transformational leadership, innovative cultures, value commitment and organizational performance. The results indicated that American and European samples have higher mean scores on all of these variables. Transactional leadership and bureaucratic culture resulted in lower levels of retention commitment and organizational performance in Taiwanese and Japanese samples.

　The results showed that transformational leadership and innovative culture, had significant and positive effects on organizational commitment and performance including financial, customer, internal business process, and learning and growth. Transactional leadership and bureaucratic culture had significant and negative effects on organizational commitment and performance. Transactional leadership had significant and negative effects on retention commitment, financial, and internal business process perspectives. Bureaucratic culture had significant and negative effects on retention commitment, financial, and customer perspectives. Value commitment had significantly influences on organizational performance including financial, customer, internal business process, and learning and growth. Retention commitment had also significant influences on financial performance.

　Furthermore, the factors of learning and growth perspective of Balanced Scorecard had positive and significant influences on the factors of internal business process perspective and those of customer perspective. The factors of internal business process perspective had positive and significant influences on those of financial perspective. The factors of customer perspective had positive and significant influences on those of financial perspective.

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