本研究的主要目的是在檢測財務主管相對於審計委員會的影響力，是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本，實證結果顯示:（1）財務主管相對於審計委員會的影響力愈大時，公司愈傾向於選擇非十大會計師事務所；（2）財務主管相對影響力於會計師選擇的影響，在國有企業是比較小的，而在私有企業是比較大的。 / The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.

臺灣勞工家庭照顧假自2002年3月8日施行至今已屆滿15年，其間經過2次修正，將適用範圍逐漸擴大到全部事業單位，讓全臺灣勞工在遇有家庭成員需要預防接種、發生嚴重之疾病或其他重大事故時，而必須親自照料該家庭成員時，都能受到保障。在過去15年裡，有部分勞工因為此項政策而得到實際幫助，彰顯家庭照顧假確實有存在的必要。 然而，從勞動部「2016年僱用管理就業平等概況」調查報告結果，雇主會同意員工申請(或有提供)家庭照顧假者，比例僅有77.1%，表示家庭照顧假雖然已經實施15年之久，卻仍然無法全面落實，似乎有其瓶頸在。 本研究是從企業人資主管的立場，探討家庭照顧假未能全面落實的原因、企業進行把關的目的，以及如何增進目前家庭照顧假的政策內容，期以提升未來的施政成效。研究發現，受訪企業都有依法給假，透過員工請假的舉動，可間接瞭解員工目前身心狀況，提出適時且必要的援助。研究建議，短期建議將家庭照顧假與事假的天數分開計算，長期建議在搭配社會保險方式下，將現行無薪家庭照顧假改制為有薪，最終目的在使家庭照顧假得真正全面落實。 / It has been almost 15 years since the policy on Taiwan’s Family Care Leave was enacted in March 8th 2002. After two amendments, the scope of application of the Family Care Leave has covered all business sectors. This policy ensures that when an employee has to take care of a family member who requires a vaccination or who is seriously ill, or when an employee must personally attend to his/her family member for other important reasons, the employee may take Family Care Leave. In the last 15 years, a portion of the work force has benefited from this policy, which has shown forth the necessity of the policy. However, Ministry of Labor’s survey report shows that, only 77.1% of the employers agreed to provide Family Care Leave for their employees. This report has shown that even after 15 years, the policy still cannot be fully implemented. This paper is to examine the extent to which Family Care Leave policy has been implemented, why business corporations maintain checks on the policy, and how can the Family Care Leave policy be enhanced to improve the effectiveness of governance. This study has found, all interviewed companies have complied with the Family Care Leave policy. Through observing the reasons why employees use Family Care Leave, employers can have a better understand of their employees’ family situations and their heath conditions thus provide further assistance. The study suggests that in the short term, Personal Leave and Family Care Leave should be calculated separately. In the long term, accompanied by the social insurance system, a paid Family Care Leave should be implemented. The ultimate goal is to truly implement the Family Care Leave policy.

本論文採文獻分析，亦於理論中釐清組織層面的核心能力與個人層面的核心能力。多數學者認為組織的核心能力為替組織創造競爭優勢的特殊技能或科技，創造利益，也塑造企業文化與價值觀。核心能力的確為具體化組織願景的工具，其運用乃將具備適當技能的適當的人，置其於適當的職位。而落實至個人層次則涵括了個人的基本特質，包括知識、態度、技能和價值，於其工作情境中的超卓表現。而且有效工作表現的模型必須是個人能力、工作需求與組織環境三者的交集區間。然應用在公部高階行政人員的甄補與訓練中，則以美、加、英、澳、紐五國的實施作為探討的對象，依高階行政人員、實施背景、甄補過程、與核心能力內容等四個主要面向作介紹，於最後一章歸結為數種相同的能力，以及給予我國的啟示與建議。 / Fist part of this thesis is separated into two dimensions--organizational core competency and individual core competency. we have to clarify the difference between two, though core competency does realize the vision of organization. The significance of core competency is arrange the right person with right competencies on the right position. Only those in the range of individual competencies, job needs, and organizational environment are core competencies, and do make superior performance. And then introduce the application in the recruitment and training in senior service in 5 countries-United States, Canada, United Kingdom, Australia, and New Zealand. In these two chapters, we discuss them from the definitions, backgrounds, recruitment procedures, and contents. And the final of this thesis sum up those profiles, suggests to our government.

各國政府為提高國際競爭優勢，紛紛積極推動「電子化政府」。我國電子化政府建設自八十六年起開始推動，迄今已經行政院擴大為e-Taiwan計畫。電子化政府推動之業務電腦化，帶動政府業務資訊系統的快速發展，其彙集而成之大型資料庫，為政府統計工作帶來莫大的發展契機。 本研究從電子化政府的過程、內政業務行政程序、知識挖掘及採勘方法，提出參考資料模型，可能的統計軟體工具以及電子化政府中知識發現的實驗架構。再者，本研究藉臺閩地區外籍與大陸配偶結婚登記資料集，運用各種群集分析如K-means、ANN、TwoStep等，並利用我國人口數時間序列採用多模式方法進行人口預測，並將前述分析結果回饋資料庫，最後，作者實現一個知識發現系統雛型，其中包含了前端資料庫、資料集、知識庫以及EIS使用介面。 本研究成果總結如下：(1)資料挖掘工作產出之知識，除真實呈現社會現象外，亦作為政府政策之指南；(2)在本研究發展之系統中，新興資料挖掘技術及傳統資料分析方法，二者相輔相成；(3)某些資料挖掘技術適合相符的資料型態，例如文中人口預測資料較適合指數平滑法勝於ANN，亦即，我們可以籍由多模式分析比較其結果，來達到更佳的效果；(4)藉由知識庫模型的建立達成知識創造、共享與管理的目標；(5)資料挖掘工作可以回饋改善資訊系統或業務缺失。 / In order to enhance international competitive advantages, most of the government authorities over the world are engaging in realizing their e-Government platforms. The ROC Government began to develope its e-Government- Infrastructure since 1997, and up-to-date is expanding the e-Taiwan Project as a whole by Executive Yuan. The computerization of administration processes within various government agencies push forward fast development of administration information systems via handling administrative works and lead to utmost opportunities for the government statistics by means of very large databases. Starting from a survey on developements of e-Government, administrative processes for interior affairs, and knowledge mining as well as discovery techniques, this study brings out reference data models, potential statistical softwaretools, and an experimental framework as a whole for knowledge discovery in the context of e-Government. In the next step, this study experiments with applying clustering techniques such as K-means, ANN, and Twostep on datamart regarding marriage of foreigners ( including citizens from Mainland China ) in Taiwan, and with employeeing multi-modes approach on population forecasting. The results of aforementioned analysises are feed into backend database. At last, this author carries out a prototype of knowledge discovery system which includes front-end data base, data marts, knowledge base and interfaces to EIS. The results of the research can be summarized as following: 1.Knowledge derived by means of data mining is capable to represent social events / affairs as well as to serve as a kind of guideline for developing government ploicies. 2. The modern data-ming techniques and classical data-analysis approaches complement with each other in the system developed in this research. 3. Certain mining technique is suitable of corresponding data pattern, for example, expotential smoothing is more suitable for our population data than ANN, which means that we may often achieve better result by multi-mode analysis and comprison with the outputs of different modes. 4. Knowledge creation, sharing, and management can be achieved by means of the knowledge discovery processes on the framework developed in this research. 5. We can figure out errorful raw data in the mining output and feedback to the data source to improve its quality.

KPI(Key Performance Index)是一個落後指標，需要一套更及時的領先指標，以動態和系統化的角度，及時展現每一位員工的執行績效和顧客滿意度指標，以數位化看板的概念報導員工對公司的貢獻度和顧客對服務的接受度，因為預先管控和報導，可以確保KPI 的達成，在服務品質的改善和顧客滿意度提升，有很大的助益。. 本研究希望發展出一套具體的線上及時管控指標，讓系統整合公司可以提升顧客信賴和持續服務品質改善，而將重點發展方向轉移到提供更好的內容、產品、服務、系統的品質，以及合理的價格。 因此採用平衡計分卡的四大構面為面向，ITIL服務生命週期之IT服務管理為主軸，參考PZB三位教授之服務品質概念性模式和SERVQUAL量表衡量構面及項目，配合系統整合公司的運作，歸納出一個服務品質改善架構流程圖，並以其為基礎發展一套服務品質改善的及時管控指標；運用商業智慧、數位儀表版等工具設計以支援主管決策管控和員工績效的報導系統。

過去研究發現，組織所制訂之情緒表達規則對於員工在服務顧客時所表現的情緒表達行為有正面的影響，然而，情緒表達規則究竟是透過何種管道傳遞給員工，目前文獻尚未提供明確的答案；且傳遞方式的不同是否會增強或削弱組織規範對員工行為的影響力，也是過去文獻所忽略的部分。本研究以主管的教導行為作為主要變項，探討其是否會影響員工在服務顧客時，所展現之正向情緒表達與失態行為；同時，本研究亦探討主管平時與員工互動時所展現的魅力領導行為與不當對待領導行為，是否會干擾主管教導行為與員工情緒表達之間的關係。 本研究以國內飯店業之櫃台服務人員為實證對象，蒐集了總共101家飯店、360位櫃台服務人員的資料。結果顯示，主管的教導行為對於員工正向情緒表達行為具有正面的影響；且當主管展現出高度的魅力領導行為時，會強化主管教導行為與員工正向情緒表達之間的正向關係。 / Although previous studies have found that organizations’ display rules have positive impacts on employee affective displays in the service industry, the issue of how these emotional display rules be conveyed to employees remains relatively unexplored so far; and it is also been neglected as to whether the way of conveying display rules can influence the effects of organizational norm on employee positive affective displays. Therefore, this study examined whether supervisory guidance can affect employee positive affective displays and breaking character. In addition, this study examined whether charismatic leadership and abusive supervision performed by supervisors will moderate the relationships between supervisory guidance and employee affective displays. Data were collected from 360 front desk clerks in 101 hotels in Taiwan. Results showed that supervisory guidance had a positive impact on employee positive affective displays. In addition, this study found that high level of charismatic leadership behaviors strengthened the positive relationship between supervisory guidance and employee positive displays.

財務三大決策：投資、融資與股利政策一直是學術界研究探討的主題，也是實務界關心的重要課題。過去有關融資與股利支付宣告的文章不少，但投資支出相關研究則一直被視為股權結構下的控制變數，鮮少學者探討有關投資宣告對公司價值的影響。 本研究嘗試從資訊不對稱的角度，探討首度上市上櫃公司管理當局為傳遞公司經營績效及未來成長機會給予外部投資人，透過自身的持股與投資規模進行初次投資宣告，藉以傳遞公司真正價值予投資人，以追求公司與自身財富的最大化。本研究在訊號放射理論的架構下，透過完美貝氏的分離均衡解，經過模式推導獲致三個研究命題，並以此研究命題、個案訪談與文獻整理推衍出可驗證的八個假說。 在假說驗證方面，以民國80年至89年共225家新上市上櫃公司的初次投資宣告為研究樣本，並依未來前景看佳與否、股權集中度高低與初次宣告投資規模大小來分類，將研究樣本區分為八個子樣本，利用事件研究法對宣告公司事件日的平均異常報酬率反應以及累積異常報酬率反應進行假說的檢驗。並且，以產業類別、高階主管持股、高階主管持股的二次方、投資規模、初次投資支出類型為自變數，公司規模、市場景氣與負債比率為控制變數，對事件窗口(-1,+1)的累積平均異常報酬率進行橫斷面迴歸分析，探討宣告事件對股票異常報酬率反應的影響。經由上述的實證過程，本研究獲得以下主要結論： 1.初次投資宣告具有資訊內涵，當股權集中度越高的高科技股公司，若進行大規模的初次投資支出宣告，則公司股票異常報酬率的正面反應訊號越強。 2.投資人對高科技股與非高科技股公司的初次投資宣告有不同的評價，屬於未來前景看佳的高科技股，進行初次投資宣告的股票異常報酬率反應顯著為正，且顯著高於未來前景不佳的非高科技股公司。 3.屬於資本支出類型的初次投資宣告有利於公司價值的提升。 目錄 第壹章 緒論…………………………………………... 1 第一節 研究動機與研究目的……………………………… 3 第二節 研究範圍與研究限制……………………………… 8 第三節 研究流程與論文架構……………………………… 11 第貳章 文獻探討與個案訪談整理…… ……………. 17 第一節 代理理論與資訊不對稱…………………………… 18 第二節 股權結構與公司價值之關係……………………… 23 第三節 資本支出與公司價值之關係……………………… 28 第四節 股權、資本支出與公司價值相關實證文獻……… 31 第五節 文獻評述與個案訪談整理………………………… 50 第參章 理論模式建立…………………… …………. 59 第一節 模式背景……,,…………………………………… 60 第二節 模式架構與模式條件設定………………………… 63 第三節 模式推導與命題建立……………………………… 72 第肆章 研究設計… ………………………………… 81 第一節 實證架構與研究假說……………………………… 82 第二節 資料來源與樣本選取……………………………… 93 第三節 變數操作性定義…………………………………… 96 第四節 實證分析方法……………………………………… 102 第伍章 實證結果分析…… ………………………… 113 第一節 樣本資料統計分析………………………………… 114 第二節 全體樣本初次投資支出宣告的效果分析………… 121 第三節 研究假說的驗證……………………………………. 132 第四節 投資支出宣告異常報酬率影響因素分析………… 150 第五節 實證結果與涵義……………………………………. 154 第陸章 結論與建議…… …………………………… 163 第一節 結論………………………………………………… 164 第二節 建議………………………………………………… 166 參考文獻 中文部分……………………………………………………… 171 英文部分……………………………………………………… 173 表目錄 表2-1 國外其他股權結構與公司價值關係實證文獻整理… 36 表2-2 國外其他資本支出與公司價值關係實證文獻整理… 43 表2-3 個案訪談發現與對本研究的涵義……………………. 56 表3-1 研究模式的前提設計…………………………………. 67 表3-2 研究模式符號說明……………………………………. 68 表4-1 研究範疇的分類情形…………………………………. 86 表4-2 研究範疇的分類情形與對應的假說…………………. 90 表4-3 市場景氣劃分……………………………………… 101 表5-1 整體上市上櫃公司的分配狀況……………………… 115 表5-2 研究樣本按初次投資支出宣告年度分類…………… 116 表5-3 研究樣本按產業類別分類…………………………… 117 表5-4 研究樣本按高科技類股與市場景氣分類統計……… 118 表5-5 各研究變數的樣本統計量…………………………… 119 表5-6 全體樣本初次投資支出宣告的平均異常報酬率…… 122 表5-7 全體樣本事件窗口累積異常報酬率………………… 123 表5-8 高科技股公司初次投資支出宣告的平均異常報酬…. 125 表5-9 非高科技股公司初次投資支出宣告的平均異常報酬率126 表5-10 高科技股公司事件窗口累積異常報酬率…………… 127 表5-11 非高科技股公司事件窗口累積異常報酬率………… 127 表5-12 投資規模大的公司初次投資支出宣告的平均異常報酬129 表5-13 投資規模小的公司初次投資支出宣告的平均異常報酬130 表5-14 投資規模大的公司事件窗口累積異常報酬率……… 131 表5-15 投資規模小的公司事件窗口累積異常報酬率……… 131 表5-16 研究樣本交叉分類分布情形(n=225) ……………… 132 表5-17 第一種情況公司初次投資支出宣告的平均異常報酬率134 表5-18 第一種情況公司事件窗口累積異常報酬率 135 表5-19 第二種情況公司初次投資支出宣告的平均異常報酬率136 表5-20 第二種情況公司事件窗口累積異常報酬率……………137 表5-21 第三種情況公司初次投資支出宣告的平均異常報酬率138 表5-22 第三種情況公司事件窗口累積異常報酬率……………139 表5-23 第四種情況公司初次投資支出宣告的平均異常報酬率140 表5-24 第四種情況公司事件窗口累積異常報酬率……………141 表5-25 第五種情況公司初次投資支出宣告的平均異常報酬率142 表5-26 第五種情況公司事件窗口累積異常報酬率……………143 表5-27 第六種情況公司初次投資支出宣告的平均異常報酬率144 表5-28 第六種情況公司事件窗口累積異常報酬率……………145 表5-29 第七種情況公司初次投資支出宣告的平均異常報酬率146 表5-30 第七種情況公司事件窗口累積異常報酬率……………147 表5-31 第八種情況公司初次投資支出宣告的平均異常報酬率148 表5-32 第八種情況公司事件窗口累積異常報酬率……………149 表5-33 累積異常報酬率的橫斷面多元迴歸分析………………153 表5-34 各研究假說實證結果……………………………………158 圖目錄 圖1-1 研究流程………………………………………………. 12 圖3-1 初次投資支出宣告的信號放射………………………. 63 圖3-2 研究模式與觀念架構………………………………... 65 圖3-3 初次投資出宣告的樹狀機率分析…………………… 71 圖4-1 實證架構…………………………………………………82 圖4-2 實證分析方法與流程……………………………………102 圖4-3 事件研究的各時間參數的關係……………………… 105 / Previous foreign studies on corporate investment impact on market prices have revealed that investors react positively to the announcement of increases in capital expenditure. But, the few papers study the topic in Taiwan. This study applies the agency theory, the signaling theory which reduce the asymmetric information and agent problems between the management and external investors and the perfect Baysian Equilibrium to construct the theoretic model to analyze the effect of the initial investment announcement. Following the theoretical model, case interview and literature review, the study derives the three propositions and eight hypotheses. We test these hypotheses for the publicly traded corporations in Taiwan considering a sample composed of the initial investment announcement. The period of the study was January 1991 to December 2000, and the firms selected were all companies listed on the Taiwan Security Exchange or the OTC. The number of the initial investment announcements initially collected was 365 for publicly traded corporations. Nevertheless, the final sample was reduced to 225 after excluding the confounding events and other screen. Finally, we separated the full sample to eight sub-samples by corporate type, ownership and investment scale and used the event study and regression analysis to test the information effect of the initial investment announcement. Our empirical results are not hold in the full sample since no significant market reaction, but are supported in the sub-samples grouped by high-tech. Moreover, the initial investment announcements of high-tech, high ownership, and high scale companies lead the significant positively abcdrmal rate of return at the announcement day. In addition, the investors significantly positively react to the initial investment announcements belong to the capital investment.

過去學者探究員工擔任師父意願，或以個人特質、或以情境因素，皆以個人層次的性格因素探討其對擔任師父意願的影響程度。然而此研究取向結果累積，無法有系統架構地了解其對員工擔任師父意願的影響，並找到組織的施力點。故本研究以「工作要求-資源模型」為基礎，探討工作情境中的工作負荷量與知覺主管支持兩因素對於員工擔任師父意願之影響。本研究首先探討工作要求能否藉由增加員工的耗竭感，而減低員工擔任師父意願。其次探討工作資源是否能透過增加員工的工作敬業，進而提升員工擔任師父意願。此外，藉由比較工作要求-資源模型之雙歷程模式，以統計方法進行重要性比較，了解兩途徑對於員工擔任意願的影響程度相對大小。此研究結果可提供未來情境因素影響擔任師父意願研究之參考，實務上則能為組織提升員工擔任師父意願所用。並研究結果顯示，工作耗竭感完全中介工作負荷量與員工擔任師父意願間的關係，工作敬業對知覺主管支持與擔任師父意願間關係的中介並不顯著。其討論與應用則於後續章節探討。 / The past mentor topics mostly discussed the influence of personality on willingness to mentor. But with this approach, the authorities would not be able to intervene the mentoring program from the policy or program design so that the authorities could not improve current status of the organizational training. This research would base on theory of Job Demand-Resource model to integrate the work situational factors, such as workload and supervisor’s support, to predict the influence on the willingness to mentor. Also the other emphasis is to weight the two different work situational factors to value the importance between the situational factors and employees’ willingness to mentor. The result shows the job exhaustion directly mediate the workload and the willingness to mentor. However, the mediation effect of work engagement is not significant between the supervisor’s support and the willingness to mentor. The Job Demand-Resource model can be further applied in the area of mentoring willingness. Besides, the control variable of personality, altruism, has consistent effect on each of the research variables.

人際互動是組織運作的基礎，但有關人際層次的認同研究過去時常被忽略，Sluss與Ashforth（2007）即提出一關係認同的理論架構試圖解釋關係認同如何形成。然而，此關係認同架構僅為一理論性的論述，過去尚未有研究針對其中的角色認定與個人認定構念發展量表，測量三類關係認同的工具也有所缺乏，其理論架構尚待檢驗。據此，本研究的目的為根據Sluss與Ashforth（2007）提出之關係認同理論，以主管部屬關係出發，驗證此理論的邏輯關係網絡（nomological network）。本研究主要分兩部份進行，第一部份參考Hinkin（1998）建議的量表編製步驟，撰寫部屬對主管之角色認定、個人認定評價，以及三類關係認同題項並進行此量表的信效度檢驗與修正；第二部份則檢驗部屬對主管的角色認定與個人認定之正、負向評價結果，和其與關係認同、關係不認同以及關係矛盾認同之間的關聯；此外，亦檢驗此三類關係認同與結果變項之間的關係。在樣本部分，本研究請205位台灣醫療院所的基層護理人員針對自身與護理長之間的主管部屬關係進行評估，分析結果指出Sluss與Ashforth（2007）的關係認同理論可以獲得初步驗證。本研究的貢獻除了在於補足對角色認定、個人認定，以及三類關係認同構念的測量，並且對Sluss與Ashforth（2007）的關係認同理論的邏輯關係網絡證據進行檢驗，使我們對於關係認同的形成有更多理解。 / Interpersonal interaction is the foundation of organization operations, but the study of identification in interpersonal level has often been ignored. Sluss and Ashforth (2007) proposed the relational identification framework to explain how the relational identification forms. However, this framework is still in conceptual debate, and no researcher has developed the scale for measuring the role-based identity and person-based identity construct yet. Moreover, the scale of three types of relational identification, the relational identification, relational disidentification, and ambivalent relational identification, are also not well-developed. Therefore, the purpose of this study is focus on supervisor-subordinate relationship, and validate the nomological network of Sluss and Ashforth’s relational identification theory. First, based on the suggestion of Hinkin (1998), this study generated items to measure the valence of role-based and person-based identity, and three types of relational identification. Second, after testing the reliability and validity of these scales, this study tested the connection between subordinates’ positive/negative valence of role-based and person-based identity, and the three types of relational identification outcome. Furthermore, this study examines the relationships between three types of relational identification and criterion variables. Current study samples 205 registered first-line nurses from hospitals in Taiwan and asks them to evaluate their supervisor-subordinate relationship with head nurses. The result shows that there are some initial validation evidences for the relational identification framework. The contributions and limitations of this study, and the suggestions for future relational identification research are discussed.

過去探討影響員工正向情緒表達之前因的實證研究，已累積相當豐富，但在前因變數間之交互作用，以及情緒表達概念上，仍有以下兩大類議題尚未處理：首先，鮮少研究同時探討個體內層次 (交易層次)與個體間層次 (員工個人層次)之跨層次研究，即檢視單一員工服務多位顧客時之巢狀的影響 (nested effects)，故本研究提出的理論模型包含兩個層次變數之間的關係：個體內層次 (交易忙碌程度、顧客負向情緒表達)與個體間層次 (知覺工具型主管支持、知覺情感型主管支持、情緒穩定性特質)，以試圖彌補此研究缺口。再者，過去有關情緒表達之研究，大多探討員工於每筆交易時所展現之正向情緒表達之強度，因此，本研究另一個研究興趣探討員工個人變數與員工正向情緒表達之平均強度間的關係。 本研究以76位中華郵政第一線儲匯服務人員，及與其互動之434位顧客為研究對象，階層線性模式分析結果發現顧客負向情緒表達與員工正向情緒表達具有顯著負向關係；而在員工個人變數之跨層次干擾效果探討上，本研究結果發現，當員工知覺工具型主管支持較高時，會削弱顧客負向情緒表達與員工正向情緒表達之間的負向關係；且當員工情緒穩定性特質較高時，也會使交易忙碌程度與員工正向情緒表達間之負向關係減弱。最後，階層迴歸分析結果亦指出員工知覺情感型主管支持與員工正向情緒表達之平均具有顯著正向關係。整體而言，本研究所提之研究假說部分符合理論預期，而研究結果可對情緒表達、情緒勞動、與社會支持相關研究提供理論貢獻與實務意涵。 / Although most of previous studies have explored the antecedents of employee positive affective displays, the issues of examining the main effects of transaction cues and the moderating effects of employee characteristics on employee positive affective displays from the perspective of within-person and between-person analysis remain relatively unexplored so far. Therefore, this study examined whether transaction defining cues (ex., transaction busyness and client negative affective displays) affected employee positive affective displays. Besides, this study examined whether employee characteristics would moderate the relationships between transaction defining cues and employee positive affective displays. Results from 76 postal clerks of 32 post offices and 434 clients partially supported our hypotheses and showed that client negative affective displays negatively predict employee positive affective displays. With regard to the moderating effects of employee characteristics, when the postal clerks perceived high level of supervisor instructmental support, the negative effect of client negative affective displays on employee positive affective displays was minimized. Moreover, employee with high level of emotional satbility would weaken the negative relationship between transaction busyness and employee positive affective displays. In addition, the study also indicate that employee perceived high level of supervisor emotional support would increase the employee average performance of positive affective displays. In conculsion, these findings provide not only further understanding how to improve employee affective displays, but also guidance for the organizations to select and train appropriate emoployees.