員工進入公司後，勞雇雙方之契約隨之形成，心理契約則是勞雇契約中的一種特殊形式。Rousseau（1989）定義心理契約為個人對於和另一方（個人或是團體）之間彼此互惠條件的認知與解釋。心理契約可以從雇主或員工的角度分別探討。不過，因為雇主的身分難以界定，因此大部分的研究都將重點擺在員工的心理契約。即是，員工認知雇主應對其擔負哪些義務與責任以獲得員工對於公司的貢獻。
心理契約與一般契約之不同在於心理契約為個人主觀的認知，這項認知是由於個人對於訊息之解讀不同而造成的。因此，雇主雖然承諾相同的契約內容，卻會因為不同的員工對於內容之解讀不同而有所差異。而雇主執行心理契約之的程度會對員工之工作行為、離職意願造成影響。雇主如果無法滿足員工的心理契約將對公司造成負面影響。
本研究的目的就在於了解台灣員工目前所認知的心理契約內容並為此建構台灣員工的心理契約量表，進一步了解雇主目前執行心理契約之程度以及其影響。
研究結果透過因素分析，可以將目前台灣員工之心理契約分為六大類，分別是『工作適切性與學習性』、『優渥的福利』、『重視溝通與分享的文化』、『完善的制度』、『成就感』、『薪酬』。而目前雇主執行心理契約的程度普遍不佳，進一步地將心理契約的執行程度對離職意願與工作滿意度做調查，可以發現整體的心理契約無法被滿足將導致員工工作滿意度的下降與離職意願的上升。其中，『完善的制度』對員工工作滿意度與離職意願皆有影響，雇主不可輕忽之。

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