本研究的目的在探討領導者文化價值觀與員工士氣之關係，同時兼論教育訓練干擾效果，以美、日在台子公司為例。
本研究資料蒐集透過電子郵件與現場填寫問卷的方式，邀請美、日在台子公司之員工填寫，總共發出300份問卷，其中美國在台子公司回收105份、日本在台子公司回收76份，有效問卷為181 份，有效問卷回收率為60.33%。
本研究結果發現，領導者文化價值觀與員工士氣有其顯著相關；而干擾變數「教育訓練」對領導者文化價值觀與員工士氣之關係呈現正向干擾效果，且教育訓練重視程度會影響員工士氣，越重視「世界市民教育訓練」之內心激勵效果，員工士氣最高。
本研究建議多國籍企業除了進行「一般教育訓練」即知識、技巧面的訓練，來改善工作技巧，達成組織目標之外，更應著手於世界市民教育訓練，透過內心激勵效果，啟發員工內心自我價值，提升員工士氣，同時領導者在面對不同宗教、民族、種族文化差異時，應採取合宜的領導文化價值觀，處理管理上之困境，以提高員工士氣，凝聚向心力，達成組織目標，讓企業永續經營。
The purpose of this study is to explore the relationship between leaders' cultural values and staff morale, and to discuss the effect of training interference, taking the United States and Japan as examples.
A total of 300 questionnaires were sent out and 181 valid ques-tionnaires were sent out. Among them, the United States collected 105 copies in Taiwan subsidiary companies, and Japan's Taiwan subsidiary companies collected 76 copies. The recovery rate of the effective questionnaires was 60.33%.
The results show that leaders 'cultural values have significant correlation with employee morale; while the interference variable "education and training" has positive interference effect on the relationship between leaders' cultural values and morale of employees, while US and Japanese companies play an important role in the leader culture Values, staff morale, education and training emphasis on the degree of comparison, the Japanese subsidiary in Taiwan, the average score higher than the US subsidiary in Taiwan.
This study suggests that multinational enterprises should, in addition to general education training, knowledge and skills training to improve their work skills and achieve job performance, should embark on the training of the world's citizens and stimulate the inner self- Satisfaction and sense of accomplishment to enhance the morale of the employees and to make the leader take appropriate leadership culture values, deal with the dilemma of management, gain the employees' centripetal force and achieve the organizational goals in the face of the employees of different religions, nationalities and cultures. So that business continuity.
