民國九十四年七月一日起正式實施的退休金確定提撥制為我國的勞工退休權益增加了彈性與保障。本研究針對退休金確定提撥制的實施，調查員工選擇新舊勞工退休金制度的情況，並探討勞退新舊制度對員工的工作滿意度、組織承諾與離職傾向等變數的影響關係。研究結果發現，員工的年齡與工作年資會影響其勞退新舊制度的選擇。而員工之勞退新舊制度的選擇與工作滿意度之間沒有相關，員工之勞退新舊制度的選選擇會影響其組織承諾；選擇舊制的員工相對於選擇新制的員工具有較高組織承諾；員工的工作滿意度與其離職傾向有負向的關係；員工的組織承諾與其離職傾向有負向的關係；勞退新舊制度的選擇對於離職傾向雖有直接影響，但是工作滿意度與組織承諾對離職傾向的影響卻更為顯著。

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