本研究目的在探討臺灣觀光餐旅產業在SARS期間，公司政策制度（行銷策略、薪酬福利、危機管理）與員工心理焦慮之關係；其次本研究欲驗證員工SARS知識程度是否會對公司政策制度（行銷策略、薪酬福利、危機管理）與員工心理焦慮之間的關係產生干擾效果。本研究在經過深入訪談後，萃取題項，然後採問卷調查方式對臺灣觀光旅館飯店有經歷過SARS時期的員工為受測對象，總計發出800份問卷，實得有效問卷共622份，有效率為77.8%。結果發現顯示公司政策制度（行銷策略、薪酬福利、危機管理）與員工心理焦慮之間均呈現顯著的負相關，亦即當員工知覺到公司政策制度做的越好時，其認為自己的員工心理焦慮會越低。其次也發現員工SARS知識程度對公司政策制度（行銷策略、薪酬福利、危機管理）與員工心理焦慮的關係具有干擾效果，即當員工SARS知識程度高時，公司政策制度（行銷策略、薪酬福利、危機管理）做的越好，則員工心理焦慮程度會越低；相對而言，當員工SARS知識程度低時，公司政策制度（行銷策略、薪酬福利、危機管理）與員工心理焦慮較不存在關連性。最後，本研究將根據研究結果提供實務之建議，以供業界參考。

The purpose of this research mainly investigated the relations among corporate policy and employee anxiety in Taiwan's tourism hotels during the SARS epidemic. It also investigated whether the employees' SARS knowledge had moderating effects on the correlations between corporate policy and employee anxiety. Some questions were extracted through in-depth interviews. This research adopted questionnaire survey toward employees who ever worked in the Taiwan's tourism hotels during the SARS epidemic. 800 Questionnaires were sent out and a total 622 responeses were valid data. The first result of the research showed a significant negative correlation between corporate policy and employee anxiety. Namely when employees cognize that corporate policy is better, the level of their anxiety is lower. Second, the level of employees' knowledge about SARS epidemic had moderating effects on the correlations between corporate policy and employee anxiety. Namely, employee anxiety would be lower when both the employees had more knowledge about SARS epidemic and when the companies had better corporate policy. Comparatively, when the employees had less knowledge about SARS epidemic, employee anxiety was less correlated with corporate policy. Finally, the research findings were expected to present practical suggestion and assist tourism industry for an unanticipated crisis.