隨著分紅費用化的法令外在因素改變以後，組織已無法再使用這種成本相對低廉且非常有效果的獎酬工具，對於員工除了在財務上是一大損失，是否也對組織的心理契約程度造成影響。而當組織願意增加營運的成本來回饋給員工時，顯示組織確實重視員工的價值以及與員工的關係，相對的員工也會以工作績效的貢獻來回報給組織。透過這樣措施，組織可以強化員工的心理契約，進而增加員工工作投入的程度。因此本研究想要研究在分紅費用化前後公司分紅之差距是否會透過心理契約並進而影響員工在工作投入上的表現。研究結果顯示增加費用化前後平均員工分紅差異的金額會強化員工的關係型心理契約，讓員工想要回報組織，因此可以加深員工和組織之間長期關係的建立，進而強化員工工作投入，而為組織創造更多的價值。

Organization can no longer use the compensation tool of profit sharing by stock easily due to the regulations had been changed. It impacts employees not only financial income but also the psychological contract. And would this change effect employee job involvement mediated by psychological contract, especially relational psychological contract?
This study used the difference between the average of 2 years amount of cash bonus and stock bonus of each employee after the regulation changed and 2 years before the regulation changed as independent variables. The data were collected from Taiwan Economic Journal (TEJ) during 2007 to 2010. The mediation variable was relational psychological contract; the dependent variable was job involvement.
This study found that the increasing the amount of profit share after the regulation changed had positive effect employee job involvement which mediated by relational psychological contract.

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