本研究問題是探討福利施用於不同員工身上也應有不同的效果。對於研究員工福利(employee benefits)與離職傾向(turnover in-tention)上，所造成的員工離職(employee turnover)有必要從各角度作比較研究的說明，發現兩者之關係有必要進一步釐清。
結果根據迴歸分析發現，員工福利與離職傾向確實有關，而且在統計研究中可以發現，員工福利在完整施行的效果遠比針對單一項目而來的有利。而在年輕一輩的想法上，退休這種距離自己生活很遠的目標與新的勞基制度的執行有助於這些員工並不計較這類福利，反而是與自己生命相關的，這類員工相當重視。
而在管理文化方面也確實有所不同地影響員工。以受日本文化的員工來說，他們因為福利制度上的完善並不會汲汲於計較福利內容，反而是比其他文化著重能立即得手的福利(如獎金)。而在獎金制度較佳的美國文化，他們的員工就比其他文化的員工來的要求多，對於福利內容也較重視。至於台灣文化的員工介於兩者之間，對於福利的要求比較傾向美國文化的員工。所以公司了解自己的文化後，面對文化不同的差異上，其福利制度也必須有所變更。
This study is to discuss that welfares used on different employees should also have different effects. To study employee benefits and turnover intention cause employee turnover, we have to explain by comparative research from each directions, and dis-cover there are some further place to clear between them.
According to the regression analyze, we find that employee turnover do have con-nection with turnover intention. Besides, according to the statistics, we also find that the effects of employee benefits used completely is more beneficial than used on single item. However, on younger people’s thoughts, retire which is the object far away their own living life and performance of new laboror system benefits to these employees and don’t care about this kind of welfare, on the contrary, these kind employee put emphasis on all kinds of their life very much.
However, management culture indeed effects employee differently. Take the em-ployees by Japan culture for example, they don’t care welfare contents very much be-cause of complete welfare system. Instead, they care about welfares (like bonus) which can get right away than other cultures. However, in American culture, they have better bonus system, their employees request move than other culture and also put emphasis on welfare contents. As to the employees of Taiwan culture is between two of them. Their welfare request tends to American culture. When enterprise understands their own culture, the welfare system also have to change by different culture.
