在非典型僱用關係於業界迅速成長，並蔓延至政府機關的背景下，本研究以社會交換理論及社會比較理論為分析架構，探究員工僱用身分對其工作態度及行為的影響。在以桃竹苗稅捐稽徵機關之臨時員工與正式員工為樣本的調查中發現，相較於正式員工，臨時員工對雇主的心理契約期待較少，展現較少的組織公民行為，另外雇主履行心理契約與情感性組織承諾的關係受僱用身分的干擾，干擾的方式是對正式員工的影響大於對臨時員工的影響，也獲得證實。這些結果顯示，僱用身分在僱用關係中確實扮演一個重要的角色，不同的僱用身分，不但會影響員工如何看待自己與雇主間的交換關係，在行為上也會表現出他們對交換關係的回應。研究的結果也如社會比較理論所預期，僱用身分對臨時員工的態度與行為產生負面的影響。不過和假設相反，臨時員工的情感性組織承諾比較高。文中對這些結果的意涵進行討論，並對人力資源管理者與後續研究提出建議。

參 考 文 獻
一、中文部分
1. 公務人員保障法
2. 行政院勞工委員會網站，網址：http://www.cla.gov.tw/
3. 成之約、鄭津津，民89，勞動派遣的發展現況與未來展望 行政院勞工委員會
4. 李誠、辛炳隆、成之約，民89，勞動市場彈性化與非典型僱用 行政院勞工委員會
5. 孫非等譯，民88，（Peter,M. Blau 原著）社會生活中的交換與權力 台北：桂冠圖書公司
6. 勞動基準法，同法施行細則
二、英文部分
1. Abraham KG.1988. Flexible staffing arrangements and employers, short-term adjustment strategies. In Employment, Unemployment and Labor Utilization, ed.RA Hart, Boston: Unwin Hyman 288-311.
2. Allen,N.J., & Meyer,J.P. 1990. The measurement ad antecedents of affective, continuance and normative commitment to the organization. Journal of Occupational psychology 63:1-18.
3. Bateman,T.S., & Organ,D.W.1983. Job satisfaction and good soldier: The relationship between affect and employee ”citizenship”. Academy of Management Journal 26:587-595.
4. Beard,K.M., & Edwards,J.R.1995. Employees at risk: Contingent work and the psychological experience of contingent work. Trends in organizational behavior 2:109-126.
5. Blau,P.1964. Exchange and power in social life. New York: Wiley.
6. Buchanan,B.1974.Building organizational commitment: The socialization of managers in work organizations. Administrative Science Quarterly 19:533-546.
7. Cameron,K.,Sutton,R. & Whetten,D.1988.Issues in organizational decline.In K. Cameron,R.,Sutton,. & D.Whetten（Eds）Organizational decline , Framerworks , Research and Prescriptions.Boston,MA: Ballinger,3-20.
8. Cappelli,P., & Sherer,P.D.1991. The missing role of context in OB: The need for a meso-level approach. In L.L. Cummings & B.M. Staw（Eds）, Research in Organizational behavior, 13:55-110. Greenwich, CT: JAI Press.
9. Caudron,S.1994.Contingent workforce spurs HR planning. Personnel Journal 73:52-60.
10. Cordova E. 1986.From full-time employment to atypical employment :A major shift in the evolution of labour relations. Int. Labour Rew.125:641-657.
11. Coyle-Shapiro,J., & Kessler,I.. 2002.Contingent and non-contingent working in local government：Contrasting psychological contracts. Public Administration 80:77-101.
12. Coyle-Shapiro,J., & Kessler ,I..2000.Consequences of the psychological contract for the employment relationship：A Large scale survey. Journal of Management Studies 37:903-930.
13. Coyle-Shapiro,J.2002.A psychological contract perspective on organizational citizenship behavior. Journal of Organizational Behavior 23:927-946.
14. Feldman,D.G., Doerpinghaus,H.I.,& Turnley,W.H.1995.Employee reactions to temporary jobs. Journal of Managerial Issues 7:127-141.
15. Ferber, M.,& Waldfogel, J. 1998. The long-term consequences of nontraditional employment. Monthly labor Rew. 121:3-12.
16. Festinger,L.A.1954. A theory of social comparison. Human Relations 7:117-140.
17. Goodman,P.S.1982. Social comparison processes in organizations. In B. Staw and G. Salancik （Eds） New directions in organizational behavior. Malabar,FL:Krieger,97-132.
18. Gouldner,A.W.1960 The norm of reciprocity. American Sociological Review 25:165-167.
19. Hulin,C.L.,Roznowski,M. ,& Hachiya,D. 1985. Alternative opportunities and withdrawal decisions: Empirical and theoretical discrepancies and an integration. Psychological Bulletin, 97:233-250.
20. Kalleberg,A.L.2000. Nonstandard employment relations : Part-time, temporary and contract work. Annu.Rev.Sociol.26:341-365.
21. Kanter,R.M.1968. Commitment and social organization: A study of commitment mechanisms in utopian communities. American Sociological Review 33:499-517.
22. Katz,D., & Kahn,R.L.1978. The social psychology of organizations. New York: Wiley.
23. Koys,D.J.2001. The effects of employee satisfaction, organizational citizenship behavior, and turnover on organizational effectiveness: A unit-level, longitudinal study. Personnel Psychology 54:101-114.
24. Kulik,C.T., & Ambrose,M.L.1992. Personal and situational determinants of referent choice. Academy of Management Review 17:212-237.
25. Lester,S.W., & Kickul,J. 2001. Psychological contracts in the 21st century: What employees value most and how well organizations are responding to these expectations. Human Resource Planning 10-21.
26. MacNeil,I.R.1985.Relational contracts: what we do and do not know. Wisconsin Law Review 483-525.
27. Mallon,M.,& Duberley,J.2000.Managers and professionals in the contingent workforce. Human Resource Management Journal 10：33-47.
28. Mathieu,J.E., & Zajac,D.M.1990. A review and meta-analysis of the antecedents, correlates , and consequences of organizational commitment. Psychological Bulletin 108:171-194.
29. McClelland GH, & Judd CM.1993.Statistical Difficulties of detecting interactions and moderator effects. Psychological Bulletin 114:376-390.
30. McGinnis,S.K., & Morrow,P.C.1990. Job attitudes among full- and part-time employees. Journal of Vocational Behavior 36:82-96.
31. McLean Parks,J., Kidder, D.L., & Gallagher, D.G..1998. Fitting square pegs into round holes: Mapping the domain of contingent work arrangements onto the psychological contract. Journal of Organizational Behavior 19：697-730.
32. Meyer,J.P., & Allen,N.J.1991.A three-component conceptualization of organizational commitment. Human Resource Management Review 1:61-89.
33. Meyer,J.P., Allen,N.J. & Smith C.A.1993.Commitment to organizations and occupations: Extension and test of a three-component conceptualization. Journal of Applied Psychology 78:538-551.
34. Mowday,R.T., Steers,R.M., & Porter,L.W.1979. The measurement of organizational commitment. Journal of Vocational Behavior 14:224-247.
35. Mowday, R.T., Porter,L.W., & Steers R.M.1982. Employee- organization linkages: The psychology of commitment , absenteeism and turnover. New York: Academic Press.
36. Nunnally,J.C.1978.Psychometric theory. New York: McGraw-Hill.
37. O’Reilly,C. & Chatman,J.1986.Organizational commitment and psychological attachment: The effects of compliance, identification and internalization on prosocial behavior. Journal of Applied Psychology 71:492-499.
38. Organ,D.W.1988. Organizational citizenship behavior: The good soldier syndrome. Lexington ,MA: Lexington Books.
39. Pearce,J. L.1993. Toward an organizational behavior of contract laborers: Their psychological involvement and effects on employee co-workers. Academy of Management Journal 36:1082-1096.
40. Pfeffer J., & Baron,J.N.1988. Taking the workers back out: Recent trends in the structuring of employment. Research. in Organizational Behavior.10:257-303.
41. Pfeffer,J. ,& Lawler,J. 1980. Effects of job alternatives, extrinsic rewards, and behavioral commitment on attitude toward the organization: A field test of the insufficient justification paradigm. Administrative Science Quarterly 25:38-56.
42. Polivka,A.E.& Nardone,T.1989.On the definition of ”contingent work.“ Monthly Labor Review. 112:9-16.
43. Robinson, S.L.1996.Trust and breach of the psychological contract. Administrative Science Quarterly 41：574-599.
44. Robinson,S.L., & Rousseau, D.M.1994. Violating the psychological contract: not the exception but the norm. Journal of Organizational Behavior 15：245-259.
45. Robinson,S.L., & Morrison,E.W.1995. Psychological contracts and OCB: The effect of unfulfilled obligations on civic virtue behavior. Journal of Organizational Behavior 16:289-298.
46. Robinson,S.L., Kraatz,M.S., & Rousseau,D.M.1994. Changing obligations and the psychological contract: A longitudinal study. Academy of Management Journal 37:137-152.
47. Rousseau, D.M. & McLean Parks, J.1993. The contracts of individuals and organizations. Research in Organizational Behavior 15:1-43.
48. Rousseau,D.M. 1990. New hire perceptions of their own and their employer’s obligations: A study of psychological contracts. Journal of Organizational Behavior 11:389-400.
49. Rousseau,D.M.1989. Psychological and implied contracts in organizations. Employee Responsibilities and Rights Journal 2：121-139
50. Rousseau,D.M.1995. Psychological contract in organizations: Understanding written and unwritten agreements. Thousand Oaks, CA: Sage.
51. Rousseau,D.M.1997. Organizational behavior in the new organizational era. Annual Review of Psychology 48:515-546.
52. Salancik,G.R.1977. Commitment and the control of organizational behavior and belief. In B..Staw and G. Salancik （Eds） New directions in organizational behavior. Chicago: St,Clair Press.1-54
53. Sashkin,M. & Williams,R.L.1990.Does fairness make a difference ? Organizational Dynamics 19:56-71.
54. Shore,L.M., & Wayne,S.J.1993. Commitment and employee behavior: Comparison of affective commitment and continuance commitment with perceived organizational support. Journal of Applied Psychology 78:774-780.
55. Smith,C.A., Organ,D.W., & Near,J.P.1983. Organizational citizenship behavior: Its nature and antecedents. Journal of Applied Psychology 68:653-663.
56. Stamper C.L., & Van Dyne,L.2001. Work status and organizational citizenship behavior: A field study of restaurant employees. Journal of Organizational Behavior 22:517-536.
57. Steers,R.M.1977. Antecedents and outcomes of organizational commitment. Administrative Science Quarterly 22:46-56.
58. Sutton,R. & D,Annuo,T.1989.Decreasing organizational size: Untangling the effects of money and people. Academy of Management Review 14:194-212
59. Treu, T. 1992. Labour flexibility in Europe. Int. Labour Rew.131:497-512.
60. Van Dyne,L., & Ang,S.1998.Organizational citizenship Behavior of contingent Workers in Singapore. Academy of Management Journal 41:692-703.
61. Van Dyne,L.,Graham,J.W.,& Dienesch,R.M.1994. Organizational citizenship behavior: construct redefinition, measurement, and validation. Academy of Management Journal 37:765-802.
62. von Hippel,C.,Mangum,S.L.,Greenberger,D.B.,Heneman,R.L.,& Skoglind,J.D.1997.Temporary employment: Can organizations and employees both win？Academy of Management Executive 11：93-104.
63. Wetzel,K., Soloshy,D.E., & Gallagher,D.G.1990. The work attitudes of full-time and part-time registered nurses. Health Care Manage Review 15:79-85.
64. Williams,L.J., & Anderson,S.E. 1991. Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors. Journal of Management 17:601-617.