近來勞退新制的實施可能影響勞資關係、員工態度與工作行為，如何藉由保障性福利來吸引與留住關鍵性人才，並提升員工績效是相當重要的議題。本研究目的是以社會交換理論探討勞退新制滿意度對員工的組織信任、知覺組織支持，及員工績效的影響。本研究以便利抽樣法針對台灣地區不同產業共225 位參與勞退新制之員工為研究對象，研究發現：勞退新制滿意度與組織信任、知覺組織支持皆具部分正向影響關係；而組織信任、知覺組織支持與員工績效皆具顯著正向影響關係；組織信任對於知覺組織支持與員工績效之關係具正面干擾效果；在勞退新制滿意度與員工績效的關係上，組織信任、知覺組織支持分別扮演了部分中介角色。本文最後依照上述研究結果提出理論意涵、管理實務與後續研究建議。

Due to the implementation of new pension system might impact on labor relation, employee attitude and work behavior, how to attract and retain key talents and improve employee performance by indemnity benefits has become a very important issue. In this study, we mainly refer the social exchange theory to explore the mediating effects of organizational trust and organizational support among the new pension system satisfaction and employee performance. A questionnaire survey comprising 225 copies from multiple industries in Taiwan is used. The results indicate that the new pension system satisfaction has partial and positive effects on organizational trust and organizational support. There are also positive relationships between organizational trust, organizational support and employee performance. It is found that organizational trust has positive moderating effect on organizational support and employee performance. Furthermore, it appears that organizational trust and organizational support play mediating roles among the new pension system satisfaction and employee performance. At the final section of this paper we discuss the implications for theory and managerial practices, and suggestions for the further study.