企業文化已在近年來受到極大的重視，經營者愈來愈相信，企業能否獲致競爭優勢，與企業是否擁有優良的文化有關。而公營事業民營化正是一種組織的重大變革，不但嚴重影響到員工的工作環境，而且會對員工的權益造成相當大的影響。因此，員工態度是民營化變革成功與否的關鍵。 有鑑於此，本研究首先針對企業文化、組織變革等的理論基礎與相關文獻暨中油公司民營化的經驗及過程作一回顧與探討。其次，再以中油公司現職員工為研究對象，透過問卷調查的方式分析不同人口統計變項對「民營化變革態度」及「企業文化認知」的情形，並探討「民營化變革態度」與「企業文化認知」的關係。 本研究共計發出問卷420份，回收303份，有效問卷274份，有效回收率65.24%。所得樣本資料經因素分析、信度分析、t檢定、單因子變異數分析、薛費法（Scheffe）多重比較、皮爾森（Pearson）積差相關分析等統計分析程序，最後作出結論與建議。 基於研究發現，本研究建議管理者應加強建立以團隊為主的企業文化、塑造員工對組織認同的價值觀、強調革新及積極進取的工作氣氛、注重組織內溝通之有效性、組織變革應依循計劃性變革的步驟，謹慎的進行，以利中油公司民營化後更具競爭力。 Almost all the state-owned enterprises in Taiwan are facing with privatization (organizational change). In order to survive in this changing era, more and more state-owned companies have noticed the importance of organizational culture and the adaptability of its culture in the process of privatization. The investigation of this study is conducted by the use of questionnaire. We try to analyze how organizational culture affects employees’ attitudes in the process of organizational change. Factor Analysis, ANOVA, Scheffe’s method, Pearson’s product-moment correlation are used in the analysis of the investigation. The result reveals that individual variables do have significant difference on employees’ attitudes and the recognition of organizational culture. And the recognition of organizational culture has significant influence on employees’ attitudes. According to the findings, I suggest that top management should provoke the organizational culture by encouraging team spirits, organizational commitment; emphasizing the renovation and positive reaction; strengthening the communication and negotiation among departments.
