本研究目的在探討並建立試用於台灣大學生之工作價值組合量表（Work Value Assembly, WVA），初步量表編製採用質性研究中的焦點團體訪談法蒐集254 個和工作價值有關的描述句， 逐步進行題目的編寫及修改後歸納出7 個因素，分別命名為「利他取向」、「人際互動」、「社 會尊嚴」、「安定舒適」、「專業成長」、「自我實現」及「自主彈性」。研究量表預試的參與 者為629 位大學生，並以探索性因素分析（Exploratory Factor Analysis, EFA）剔除不適合之題目， 經篩選後，各分量表皆保留6 題，全量表共42 題，進一步的，另以592 位大學生為正式問卷施 測樣本，分析結果顯示，在信度考驗上，內部一致性信度（Cronbach’s α）介於 .84 至 .91 之間， 兩週後的再測信度係數介於 .67 至 .83 之間，在效度考驗上，透過驗證性因素分析（Confirmatory Factor Analysis, CFA），各項模式適配度指標皆落在理想範圍內。根據此結果顯示，WVA 量表在 量測台灣大學生其工作價值觀上，具有良好的信度與效度。最後，本研究根據研究結果進行討論， 並提出對學校教育與研究上的建議。

The aim of this study is to investigate and establish a Work Value Assembly (WVA) scale for assessing Taiwanese college students. The scale was initially constructed using qualitative research methodology, conducting focus group interviews to collect 254 descriptive sentences related to work values. Following step-by-step editing and revision, the items were categorized into seven factors: “Prosocial,” “Interpersonal,” “Prestige,” “Comfort,” “Professional Growth,” “Self-actualization,” and “Autonomy.” A total of 629 college students participated in the pretest. Exploratory Factor Analysis (EFA) was utilized to eliminate unsuitable items. After screening, each scale factor included six items, the scale had a total of 42 reliable items. Next, another group of 592 college students participated in a formal test. Internal consistency reliability (Cronbach's α) ranged from .84 to .91. In a retest two weeks later, test-retest reliability coefficients ranged from .67 to .83. In terms of validity, Confirmatory Factor Analysis (CFA) showed that goodness-of-fit indices all fell within an ideal range. Based on these results, the WVA scale showed good reliability and validity in measuring the work values of Taiwanese college students. Lastly, we discussed the results, made recommendations to school counselors, and offered suggestions for further research.