組織信任是探討員工行為的重要前因與中介變數，從組織行為的角度看來，在快速變遷與不確定的環境中，不但組織需要員工付出加倍心力，員工也需要組織提供更多的關懷與信任，這時員工與組織的良好關係非常重要，而組織信任正是這種關係的核心。
本研究採量化研究，研究對象以目前在台灣設立公司中任職的本國籍人員為限，發出對於主管信任看法 150 份，對於同事信任看法 150 份，對於下屬信任看法 100 份，本次問卷共發放400份，共計回收247份(對主管102份、對同事91份，對下屬54份)，，所得資料採用敘述性統計、信度分析、效度分析、結構方程式來驗證，得到以下結論
（一）台灣的企業，在高度信任的基礎下存在著遵守承諾、商議正直、與避免取得過多好處的組織信任定義結構，以及這些因素同時存在於主管、同事以及部屬等不同的信任衡量目標中。
(二)台灣企業的組織信任結構下亦同時包含情感、認知與意向信任三個類型，而且這些因素結構均同時具有高度的相關性。
(三)本研究結果發現，主管、同事以及下屬之間對組織信任量表意涵的看法有差異性；而且主管與同事、主管與部屬以及同事與部屬均有差異。
由研究結果可知在信任衡量構面中台灣企業亦如同北美及義大利範本研究有遵守承諾、商議正直與避免取得過多好處的組織信任定義結構，並在這些結構下亦同時包含情感、認知與意向信任三個類型，以及這些因素同時存在於主管、同事以及部屬等不同的信任衡量目標中，並且有正相關性，但在信任管理意涵看法上，則有差異，本研究證實華人文化與拉丁歐洲文化上對於信任關係的不同，在華人企業組織的上下關係當中，上司扮演是類似君父，部屬則扮演臣子，角色規範不同，將導致角色期待的差異，權力不同，也將造成關心焦點不同，而形成兩套不同的信任關係，這一論點亦適用於台灣企業組織信任評量。

Organizational trust is an important antecedent and the intermediary variables of employee behavior. From the organizational behavior point of view, in the rapidly changing and uncertain environment, organizations need the employees to redouble efforts, and staffs expect the organizations also to provide more care and trust. Therefore, the good relationship between employees and organizations is very important, and Organizations Trust is the core of this relationship.

In this study, quantitative research was adopted with the part-time MBA students of Sun Yat-Sen University as target group, who sent out questionnaires in the form of hard copy or electronic file to their friends or colleagues. The research target was limited to Taiwan citizens and employees working in Taiwan companies. A total of 400 questionnaires were distributed, 150 of which aimed to solicit subordinates’ view on their direct supervisors, 150 associates’ view on their peers, and 100 superiors’ view on their subordinates. The feedback of questionnaires totaled 247, with 102, 91 and 54 from subordinates, associates and superiors respectively. The collected data was analyzed and validated by using descriptive statistics, reliability analysis, validity analysis, and structural equation modeling. The conclusions are summarized below:

(1) A high degree of confidence lays the foundation of most Taiwan enterprises, exhibiting various features of organizational structure of trust as defined by Guoduohaochu. A few of them are compliance with commitment, integrity and avoiding deliberations, all of which exist in the target confidence measurements among superiors, peers and subordinates.

(2) The corporate trust structure also includes three types of trust intentions, i.e. affective state, cognitive, and intent to behave. These factors prove to be highly related.

(3) This study found that executives, colleagues and subordinates hold different views on interpretation of the organizational confidence measurement. The views between superiors and associates, superiors and subordinates, and associates and subordinates differ.

The results indicate that Taiwan enterprises, like their counterparts in North America and Italy, display similar defined organizational trust measure dimensions of compliance with commitments, negotiating honestly, and avoiding taking excessive advantage. Likewise, the three types of trust intentions, i.e. affective state, cognitive, and intent to behave, are included in the corporate trust structure, with these factors co-existing in a positive correlative manner in the target confidence measurements among groups of superiors, peers and subordinates. However, views on interpretation of the organizational confidence measurement differ a lot.

This study demonstrates that Chinese culture differs from Latino or European culture in their upper and lower relationship, where supervisors always play a role similar to Jun Fu, while subordinates play the role of courtiers. Different specifications of the role lead to different expectations on the role. Similarly, the difference in power causes the shift of focus of concern, which subsequently forms two different trust relationships. In brief, this argument also applies to the business organizations trust assessment in Taiwan.

誌謝辭 I
中文摘要 II
Abstract III
目錄 IV
圖目錄 VI
表目錄 VII
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 3
第三節 研究目的 4
第四節 論文架構 5
第二章 文獻探討 6
第一節 組織信任之理論與研究 6
第二節 文化對於組織信任關係影響的探討 21
第三章 研究方法 28
第一節 研究流程 28
第二節 研究架構 30
第三節 研究假設 31
第四節 研究對象與抽樣設計 32
第五節 研究變數的操作性定義與衡量 33
第六節 資料分析方法 35
第四章 資料分析 38
第一節 樣本基本資料分析 38
第二節 信度分析 44
第三節 假設檢定 46
第五章 研究結論與建議 56
第一節 研究結論 56
第二節 管理意涵 58
第三節 研究限制及未來之研究方向 59
參考文獻 61
附錄一 組織信任的評估:台灣適用的組織信任量表之問卷調查(對主管) 68
附錄二 組織信任的評估:台灣適用的組織信任量表之問卷調查(對下屬) 74
附錄三 組織信任的評估:台灣適用的組織信任量表之問卷調查(對同事) 80

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