隨著經營環境的多變難瀾，轉換型領導與組織承諾潤之關係持續受到學術界或實務界重 視，經由文獻中發現，轉換型領導與組織承諾各構面謂之關係呈現兩變數不一致性﹔因此，本 研究將探討台灣中小企業轉換型領導對高階轉換型領導與組織承諾關係之中介效果，以及員工 激勵對轉換型領導與組織承諾關係之干擾作用。並以臺灣中小企業員工為調查對象，隨機抽樣 問卷調查，本研究以配對的方式發放問卷，每一組問卷為中小企業的一位會計部門主管配對其 二位會計部門員工，有效組數178 組（共計178 份部門主管問卷以及205 份員工問卷）。研究結 果發現：（一）高階轉換型領導正向影響轉換型領導﹔（二）轉換型領導對高階轉換型領導與組織 承諾具有中介效果﹔（三）員工激勵對轉換型領導與組織承諾具有干擾效果。最後，針對本研究 實證結果提出相關討論與建議。

This study examines the relationship among senior transformational leadership, transformational leadership, employee motivation and Organizational Commitment. This research utilized the method of questionnaire survey. The subjects are the SMEs in Taiwan. Each valid dyad questionnaire includes one chief financial officer and two of his/her financial employee questionnaire. In total 178 dyad questionnaires were collected (including 178 chief financial officer and 205 financial employee). The results of this study are as follows: (1) senior transformational leadership has positive effect on transformational leadership; (2) transformational leadership has partial mediating effect on the relationship between senior transformational leadership and Organizational Commitment; (3) employee motivation has moderating effect on the relationship between transformational leadership and organizational commitment. Based on the results of the research, some suggestion and foture related s仇idy are proposed.