本研究旨在探討海峽兩岸管理人員之工作解釋型態、工作滿意及生活滿意，並且瞭解其之間的關聯性。解釋型態理論(explanatory style)是心理學重要理論，其意指一個人面對生活中的事件，習慣採取的解釋方式，我們可以透過分析一個人對事件的解釋方式，來進一步瞭解其對事物是採取樂觀態度或悲觀態度。過去有相關文獻指出，樂觀的解釋型態的員工，有著較高的工作績效和較低的離職率，這即是「正面心理」與工作、管理績效的相關議題。本研究特別針對海峽兩岸的管理人員，試圖瞭解其解釋型態的概況，期望能作為企業經營管理上的啟示。
此外，兩岸的管理者對工作是否滿意、對其生活品質是否滿意，亦是本研究關心的主題。研究者認為，呈現樂觀的工作解釋型態的管理者，其較能勝任工作，有較強的工作動機，因此可能擁有高的工作滿意。而工作的目地是為了提升生活品質，相信帶來工作滿意的同時，也提升了生活滿意。因而工作解釋型態與工作滿意、生活滿意之間的關聯亦是本研究所關注的主題。
本研究採用針對工作者設計的工作解釋型態量表，去訪問某間在中國發展的台資公司，有效樣本為159名大陸籍管理者與74位台灣籍管理者，研究結果顯示：大陸籍管理者與台灣籍管理者均偏向正面的工作解釋型態，但大陸籍管理者工作解釋型態比台灣籍管理者更加正面，並且達到顯著的差異。此外，生活滿意上，兩岸管理者有顯著差異性，台灣籍管理者對生活滿意的程度較高。本研究作相關分析後，發現工作解釋型態的子要素，包含「內在化」、「自我控制程度」、「可預見性」、「重要性」與工作滿意有顯著的正相關。

The study focused on “Occupational Attributional Style”, “Job Satisfaction” and “Life Satisfaction” of managers between China and Taiwan. The concept of the Occupational Attributional Style is derived from the concept of explanatory style. Explanatory Style means that how a person reacts to any events happened in one’s life optimistically or pessimistically. In related literatures, it is found that those employees who have optimistic explanatory style have better performance and lower absence rate in organizations.
Moreover, the study will discuss the issue, “Do the managers between Taiwan and China satisfy with their jobs and life?” Therefore, the managers’ job satisfaction and life satisfaction are also discussed. The study supposed that managers who have optimistic occupational attributional style will have better performance in their work and have higher job motivation, and therefore they will have stronger job satisfaction. People work in order to improve their life quality. The study supposes that when the managers satisfy with their job, they will have higher life satisfaction. Therefore, the correlation between occupational attributional style, job satisfaction and life satisfaction are discussed in this study.
This study used the occupational attributional style questionnaire (OASQ) to survey China and Taiwan managers of a Taiwan company. The samples include 159 China managers and 74 Taiwan managers. The results indicated that China and Taiwan managers both have optimistic occupational attributional style, but China managers have stronger occupational attributional style than Taiwan managers. In addition, there are significant differences in degree of life satisfaction between China and Taiwan managers. Taiwan managers have higher degree of life satisfaction than China managers. Based on Pearson correlation analysis, several variables of occupational attributional style have positive correlation with job satisfaction. These variables include “Internal”, “Personal Control”, “Foreseeability”, and “Importance.”

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1. Seligman, M. E. P. (1997)，學習樂觀 樂觀學習(洪蘭譯)。台北市：遠流。(原作1991年出版)
2. Seligman, M. E. P. (2003)，真實的快樂(洪蘭譯)。台北市：遠流。(原作2002年出版)
3. 吳信寬（2004），資訊從業人員工作滿意與生活滿意之研究－從工作特性、工作壓力、決策風格與工作適配性探討，未出版之碩士論文，國立中央大學資訊管理研究所，桃園縣。
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其他：
1. Seligman之個人照，取自http://www.brianmicklethwait.com/education/how_the_human_mind_works/