本研究主要探討國軍主財人員對於領導型態、組織文化、工作滿足與組織承諾之間關聯性的認知，作為創造國軍主財單位價值及完成組織目標之參考，以提升主財單位工作績效。以問卷調查蒐集資料，發出問卷350份，經整理後有效問卷285份，再以結構方程模式(SEM)分析各變項之間的路徑關係。研究結果發現，領導型態對組織文化有顯著影響，結果呼應了學者Schein認為組織文化與領導，是一體兩面，組織文化是由領導所創造出來的，而領導者最重要的就是管理組織文化。組織文化對工作滿足與工作滿足對組織承諾皆有顯著影響，但領導型態對工作滿足與組織文化對組織承諾則無明顯的顯著關係。而領導型態可藉由組織文化、工作滿足對組織承諾形成間接的影響關係。
This paper mainly discusses the association cognition of the National Defense financial personnel on the leadership style, organizational culture, job satisfaction and organizational commitment. This becomes the reference of enhancing the values of finance military and completing organizational goals in order to increase each unit's work efficiency. Using questionnaires to gather data, we distributed 350 copies. After arranging them, 285 were left to undergo Structural Equation Model (SEM) analyzing each component’s alignment relations. The results manifested that the leadership style affects the organizational culture. Henceforth, using Schein's belief that organizational culture and leadership are one body; organizational structure is formed from leadership, whilst the most important role of the leader is to manage organizational culture. Organizational culture also affects job satisfaction; at the same time, job satisfaction also affects organizational commitment. However, there is no manifested influence on the work satisfaction by the leadership style. The same goes for organizational culture not affecting organizational commitment. Still, the leadership style may use the organizational culture and work satisfaction to associate influence on organizational commitment.
