當企業面臨經營問題，為有效降低營運成本，通常最直接會採行的方法就是進行「組織精簡」來降低營運成本，過去有學者研究指出組織精簡計畫的實施，對企業、對留任員工未必能帶來原本預期的效果，反而造成一定的衝擊。故本研究將「工作不安全感」與「工作負荷」設為中介變項，以進一步了解其是否對組織精簡與員工工作態度間的關係產生影響。
　　本研究對實施組織精簡企業的留任員工進行問卷調查，取得217份有效問卷，研究假設驗證採階層迴歸分析法。分析結果：1.員工的組織承諾、留任意願及工作滿意度與組織精簡有負向關係；2.員工的工作負荷及工作不安全感與組織精簡有正向的關係；3.在組織精簡與組織承諾、留任意願及工作滿意度間，工作不安全感扮演中介變項的角色；4.工作負荷在組織精簡與組織承諾、留任意願及工作滿意度間沒有中介效果。在本研究的研究假設下，本研究結果可提供企業作為管理上之參考；影響員工工作態度的主要中介變項為工作不安全感，工作負荷雖無顯著影響，然而在管理實務上亦為關鍵的考量因素之一。

When enterprises are confronted with difficulties, they usually organizational downsizing the work forces to reduce the cost. This research means to discuss the impact of downsizing on organizational commitment and intention to stay and job satisfaction of retained employees and tries to find out whether the relationship between them will be affected by job insecurity and work load.
　　Research data were collected through a questionnaire survey. Research objects are regular employees of an enterprise. 217 were completed and returned. According to results of this research, 1. The organizational downsizing has a negative impact on the organizational commitment and intention to stay and job satisfaction of employees. 2. The organizational downsizing has a positive impact on the job insecurity and work load of employees. 3. The job insecurity has an mediating effect on the relationship between organizational downsizing and organizational commitment and the relationship between organizational downsizing and intention to stay and the relationship between organizational downsizing and job satisfaction. 4. The work load no has a mediating effect on the relationship between organizational downsizing and organizational commitment and the relationship between organizational downsizing and intention to stay and the relationship between organizational downsizing and job satisfaction. In the view of the corporate management, the result shows only work insecurity affects the employees' work attitude. Although the workload has no mediating effect on the relationship between downsizing and work attitude, workload is an important factor that cannot be ignored.

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