The correlation between work enthusiasm and organizational commitment has not been clearly explained in previous studies. Therefore, this study administered an empirical questionnaire to current entry-level employees on both sides of the strait. The social changes in the 21st century, rapid development of Industry 4.0, the application of 5G networks and artificial intelligence systems, have changed the work and living habits of many people. This study uses quantitative research and linear regression model to analyze the relationship between the work enthusiasm (emotion) and organizational commitment (behavior) of entry-level employees on both sides of the strait, with organizational identification (attitude) as a mediator. After empirical analysis of the sample data from the straits, the results show that organizational identification has a complete mediating effect on work enthusiasm and organizational commitment. That is, employees’ work enthusiasm, and organizational identification will indirectly affect their degree of organizational commitment; organizational identification plays a full positive mediator role. This finding has important implications in both academic and managerial fields. Therefore, based on the results of this research, it is suggested that in order to improve employees' work enthusiasm and organizational identity, increase employees’ organizational commitment, and thus best enhance individual and organizational performance, organizations should develop specific business management strategies such as establishing good organizational values, reforming the salary and remuneration system, and strengthening employee training.