本研究主要以受雇於企業內部之工作者為研究對象，探討主管決策歸因、負面情緒與工作投入之間的關聯性。首先，以探討主管決策歸因、負面情緒、工作投入之間的相關程度，再探討負面情緒對於主管決策歸因與工作投入的中介效果。驗證方式運用問卷調查法，在問卷調查平台以及社群網站公開問卷，回收共計327份。研究結果顯示：(1) 主管決策歸因與工作投入有顯著負相關；(2) 主管決策歸因會預測且正向影響負面情緒；(3) 負面情緒會因種類的不同，而對工作投入有不一之影響效果，內隱負面情緒會負向影響工作投入，外顯負面情緒則會正向影響工作投入；(4) 負面情緒在主管決策歸因與工作投入之間扮演具部分中介的角色。本研究亦對實證結果提出具管理意涵的實務建議，包括管理者需建立自我覺察意識，檢視自身是否做到鼓勵、關懷與激勵部屬，並給予部屬明確的目標或願景，使部屬感受到主管在決策時是對自己具備照顧與提升自我的能力與動力。另外，公司亦需給予實質的協助，幫助主管發展能提升員工投入度的能力訓練，以及可消除影響員工工作效能之相關問題的協助機制。除此之外，對於那些績效好的員工，可採取給予適度負面情緒或壓力的反向措施，激發創新思維進而改變負面狀態，使他們能持續保持高水平的工作表現並提供更大的貢獻，最終成為推動組織步步壯大的主要動力。

The research sets the employee in enterprises as an audience target to explore the relationship among attributions of managerial decisions, negative emotions, and job involvement. First, the study explores the degree of correlation efforts among attributions of managerial decisions, negative emotion, and job involvement. Then, explore the mediating effects of negative emotion on attributions of managerial decisions and job involvement. By using the questionnaire survey method, there are total 327 questionnaires were collected for analytic from questionnaire survey platform and social networking website. The statistical analysis results show that: (1) Attributions of managerial decisions has a significant negative correlation with job involvement；(2) Attributions of managerial decisions can predict and positively affect negative emotions；(3) Different types of negative emotions will have different effects on job involvement. Implicit negative emotions will negatively affect work job involvement; whereas, explicit negative emotions will positively affect work engagement；(4) Negative emotion partially mediates the relationship between attributions of managerial decisions and job involvement. According to the analytic result, this study puts forward practical suggestions for management, including that managers need to establish self-awareness so as to examine whether they are performed to encourage, care for and motivate their subordinates, and give subordinates clear goals or visions so that they can feel that their supervisors are capable of taking good care of them. In addition, the company not only needs to provide substantive assistance to assist managers develop capabilities of increasing employee engagement, but also needs to provide assistance such as employee assist program to resolve related issues that may affect employee productivity. Also, for employees with excellent performance, moderate negative emotions or pressure can be given to stimulate innovative thinking and then change the negative status. So, they can, as a result, to continually maintain high level of work performance and provide greater contributions to company, and ultimately become the driving force for the organization to grow.

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