本研究以台灣地區國際觀光旅館員工為研究對象，探討工作態度之中介效果對工作價值觀與工作績效之關係。本研究採便利抽樣方式進行問卷調查，受測對象除了國際觀光旅館各單位滿三個月之正式員工外，另請其直線主管以配對方式協助填答員工的工作績效狀況。共計發放員工問卷500 份，回收有效問卷為365份，有效回收率為73%；主管問卷共計發放100 份，回收有效問卷75 份，有效回收率為75%。研究結果顯示：工作價值觀與工作態度有正向相關；工作態度與工作績效有正向相關；工作價值觀與工作績效有正向相關；工作價值觀與工作績效會透過工作態度產生部份中介效果；工作價值觀與工作績效會透過工作投入產生部份中介效果；工作價值觀與工作績效不會透過組織承諾產生中介效果。期望透過本研究的探討與分析，對未來國際觀光旅館業者在管理及聘用員工時能有所助益。

　　This research targets at the international tourist hotel employees in Taiwan and aims to explore a mediation effect of work attitude on the relationship between work values and job performance. The questionnaire survey method was used to collect data through convenience sampling. The research samples were full time employees and managers who have worked more than three months in the international tourist hotels in Taiwan. Sample matching method was applied; direct managers evaluated job performance of the subordinate employees. Five hundred questionnaires were sent to employees and 100 questionnaires to manager-level. A total of 365 questionnaires from employees, yielding a 73% response rate, while 75 questionnaires from manager-level were received, yielding a 75% response rate. The results indicated a positive correlation between work value and work attitude; a positive correlation between work attitude and job performance; a positive correlation between work value and job performance; work attitude partially mediates the effect between work value and job performance; job involvement partially mediates the effect between work value and job performance; organizational commitment does not mediate the effect between work value and job performance. The research findings are expected to provide managers of international tourist hotel with practical suggestions in hotel operation and employee recruitment.