近年來各大雜誌對企業的調查皆顯示，企業選用新進員工的前五項考量中，除了專業知識以外，其餘四項考量要素皆屬於工作態度之描述，顯示目前企業十分重視員工之工作態度，認為工作態度是影響工作績效的重要因素之一。
工作態度的相關研究已行之有年，但過去的研究多半著重在探討組織環境、工作特性、人口屬性與工作滿足間的關係，或是探討影響工作滿足的因素，較少同時探討工作態度與工作能力對工作績效與收入之影響關係，因此本研究主要目的即探討此影響關係。
本研究採用勞委會九十年度「勞工生活狀況調查報告」之資料進行統計之分析與假設之驗證，此調查報告之樣本數十分充足，有效樣本共計5020份，且涵蓋各類產業與地理區域，對統計分析較為有利。
研究結果顯示工作態度與工作能力皆正向影響工作績效，但不論何種類型之訓練，對工作績效之影響關係皆不顯著。由於工作態度與能力間存在高度相關性，因此造成工作態度對工作收入之影響效果不顯著，但工作能力與績效皆正向影響工作收入。在訓練類型中，僅專業性訓練對收入有顯著正向影響，工具性訓練對收入之影響是負向的。因此台灣地區勞動者若欲增加個人之收入，建議可從改善工作態度與能力方面著手，並且藉由工作績效的提升，進而增加勞動者的工作收入；企業則必須確保訓練之品質而非僅注重訓練時數，才能達到提升員工績效之目的。

In addition to knowledge and skill, lots of companies consider work attitude when they recruit and select employees. Employees’ attitude and ability affect their performance, and in turn have some impact on their income. The purpose of this paper is to discuss the relation between workers’ attitude, ability, performance, and income.
The result shows that both attitude and ability positively influence workers’ performance. Due to high correlation between attitude and ability, the effect of attitude to income is not significant. Both kinds of training didn’t significantly affect performance, and only professional training had positive impact on employees’ income. Employees’ ability and performance will also influence their income. We suggest that workers who want to increase their income have to improve their work attitude and ability, which in turn will enhance their performance to escalate their income.

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