餐旅服務業由於其工作特性，員工離職率較其他行業高。高離職率會對組織造成許多負面影響，其中包含顧客滿意度以及忠誠度，最終甚至影響組織績效。為了留住優秀人才，企業主往往會提出不同的誘因，「員工持股計畫」（Employee Stock Ownership Plan；簡稱ESOP）就是其中一種。目前關於ESOP的相關研究多以財務績效或營運績效為衡量構面，且多以高科技產業為研究對象，為彌補此一研究缺口，本研究以臺灣國際觀光飯店為對象，並選擇組織承諾與員工離職傾向為衡量構面，以回歸分析與變異數分析探討ESOP制度的實施及持股與否對組織承諾及離職傾向的影響及其差異。 本研究以問卷調查之方式，了解ESOP的實施及員工持股狀況對臺灣旅館業員工的情感性承諾（Affective Commitment）、持續性承諾（Continuance Commitment）、規範性承諾（Normative Commitment）等三類型組織承諾與離職傾向之影響。 研究發現：旅館業者ESOP的實施與否及持股狀況其組織承諾與離職傾向有顯著差異。若因實施ESOP且讓員工持股對組織承諾有正向的影響，對離職傾向有負向影響；但實施ESOP制度卻未讓員工持股對組織承諾有負向的影響，對離職傾向有正向影響；若未實施ESOP制度對情感性、持續性與規範性承諾沒有影響，對離職傾向有正向影響。在組織承諾對離職傾向影響方面，情感性承諾與持續性承諾對組織承諾有負向影響，且情感性承諾的影響大於持續性承諾；規範性承諾對離職傾向則無顯著影響。 Due to the characteristics of job, the staff turnover rate in hotel industry is higher than any other industry. The high staff turnover rate has negative effects in many aspects including customer satisfaction, loyalty and organizational performance. For keeping excellent talents, the hotel owners and management usually offer different incentives, Employee Stock Ownership Plan (ESOP) is one of them. At present, most of the researches on ESOP take financial and operation performance as measurement and with hi-tech industry as the subject of study. To make up the gap, this study took international tourist hotels in Taiwan as the subjects and organizational commitments and staff turnover intention as measurement aspects. It also used regression analysis and analysis of variance to explore whether the implementation of ESOP system and stock ownership had effects on organizational commitments and turnover intention and their differences. Through questionnaire survey, this study tried to understand the situation of the ESOP in international tourist hotels in Taiwan and explored the effects of implementation and employee’s stock ownership on three types of organizational commitments, affective commitment, continuance commitment and normative commitment, and employment turnover intention. The results found that whether a hotel implement ESOP and employment stock ownership had significant differences in organizational commitments and turnover intention. The implementation of ESOP and owning the stock by employees had positive effect on the organizational commitments but negative effect on the turnover intention. The implementation of ESOP without owning stock by employees had negative effect on organizational commitment but positive effect on turnover intention. Employees worked in non implementation of ESOP had no effect on organizational commitment and positive effect on turnover intention. On the effect of organizational commitments on turnover intention, affective and continuance commitments had negative effect on organizational commitments and affective commitment had stronger effect than continuance commitment.
