本研究從組織文化、工作壓力切入探討他們對員工滿意度的影響。以台中市稅捐機關員工為研究對象，以分層抽樣方法抽出275位員工，完成組織文化量表、工作壓力量表、員工滿意度量表，有效回收251份，有效回收率為91%，以結構方程模式分析他們之間的關係。研究發現組織文化中只有「支持折衷型文化」會影響「工作壓力」 ，當組織文化越偏向支持折衷型文化，工作壓力越低。組織文化會正向影響「員工滿意度」； 「科層權威型文化」影響「薪資制度」的滿意度，「創新表現型文化」與「支持折衷型文化」兩者同時影響「成就感」與「工作條件」的滿意度，且「支持折衷型文化」不僅可以直接影響「工作條件」的滿意度，並可以透過工作壓力來影響對工作條件的滿意度。

The purpose of this study was to investigate how organizational culture and job stress affect the level of employee satisfaction. With the use of stratified sampling, a total of 275 employees from an income revenue service in Taichung were selected to complete three scales, including a scale for organizational culture, a scale for job stress level, and a scale for employee satisfaction level. The number of valid questionnaires collected was 251, a valid return rate of 91%. Structural equation modeling was used to analyze the data. Results indicated that job stress was affected only by supportive compromise organizational culture, and that the more inclined organizational culture toward supportive compromise organizational culture, the less the job stress was. Both bureaucratic authority organizational culture and innovative service organizational culture were found irrelevant to job stress;
however, organizational culture was positively related to employment satisfaction level.
Bureaucratic authority organizational culture had an effect on the satisfaction level of salary rates. In addition, innovative service organizational culture and supportive compromise organizational culture both led to a sense of accomplishment and the satisfaction level for
working conditions. It was noted that supportive compromise organizational culture not only affected the satisfaction level for working conditions, but it also had an indirect impact on job satisfaction level through job stress.