隨著時代的環境、科技、文化、經濟等快速變遷與多元發展下，造就不同世代的成長背景之殊異，其對工作上的價值觀或態度有所分歧，而工作價值觀對工作涉入又會因世代的不同而有所影響，相關研究亦證實其有密切關聯。因此，在全球化競爭之際，組織意識到人力資源管理的重要性，人力資源人員勢必成為關鍵的角色。本研究以目前佔大宗的X世代與Y世代之台灣雙北地區的人力資源人員為研究對象，進行工作價值觀與工作涉入之差異分析，並探討不同世代是否會調節其工作價值觀對工作涉入的影響。採網路問卷調查施行，剔除填寫不確實之問卷後計225份有效問卷，以SPSS與AMOS統計軟體進行分析考驗。研究結果發現X世代、Y世代在工作價值觀上有部分顯著的差異，而工作涉入上有顯著的差異，不同世代對於人資人員在工作價值觀對工作涉入上無顯著的干擾效果。冀望提供參考與建議給人力資源人員所任職之企業單位，作為組織在人力資源人員之管理制度與政策面上有個依循方針。

As a result of the rapid changes and diverse growth of the environment, technology, culture, and economics of the times, different generations have grown up with distinct upbringings and values or attitudes about work that differ. Moreover, work values influence job involvement across generations, and relevant research has demonstrated that they are strongly linked. Therefore, in an era of international competitiveness, businesses have grasped the necessity of human resource management, and human resource personnel are destined to play a crucial role. This study has focused on human resources personnel in Taipei and New Taipei City, who currently make up the majority of Generation X and Generation Y, in order to examine the differences in work values and job involvement, as well as the impact of whether different generations moderate their work values to job involvement. Online questionnaires were utilized for the investigation. After removing the invalid questions, 225 valid questionnaires were counted, and the statistical software, SPSS and AMOS, were utilized for further analysis. There are partial significant differences in work values between Generation X and Generation Y, and there are also substantial differences in job involvement. There is no significant interference effect between generations on the work values and job involvement of human resource personnel. It is envisaged that this study would serve as a resource and guide for businesses where human resources personnel work. The organization's management system and personnel policy for human resources could be governed by policy.

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