工作投入與工作壓力同時是組織重要的結果變項，然而其兩者間之關係尚有爭議且不完整。本研究旨試著以台灣及中國大陸員工差異釐清工作投入與工作壓力間之真正關係。主要假設是工作投入與工作壓呈正向關係，並假設台灣及中國大陸地區的差異對工作投入與工作壓力間造成干擾效果。調查台灣及中國大陸地區之企業員工各298及300位(共598位)做為樣本。研究結果發現，工作投入愈大，工作壓力愈大；且，台灣及中國大陸員工差異對工作投入與工作壓力間關係造成影響，台灣員工之工作投入與工作壓力間無關係，而中國大陸員工之工作投入愈大則工作壓力愈大。本研究也提出未來相關研究建議及管理大陸高投入員工時之實務建議。

Both employee’s job involvement and job stress leisure needs are all important factors of an or-ganization. However, there have been controversy and inconsistencies in the published literature concerning the relationship between employee’s job involvement and job stress. Therefore, the purpose of this study was to verify the relationship between those two variables. The main hy-potheses were that job involvement positively influences job stress. It was also hypothesized that the relationship between job involvement and job stress were moderated by difference between Taiwan and China. Results from 598 valid samples indicated that job involvement positively in-fluences job stress; the relationship of job involvement and job stress is moderated by difference between Taiwan and china. Despite there are no relationship between job involvement and job stress in Taiwan, China employee’s job involvement positively influences job stress. The last, managerial implications are subsequently discussed.