企業文化作為組織內部成員廣泛接納的價值觀和行為準則，潛移默化地控制和改變著企業內部人員的行為方式，從而對組織績效產生影響，因此企業文化的變革對於組織行為的調節有相當重要之作用。在全面品質管理的成功實施因素討論中，往往集中討論科技和資訊等方面的貢獻，卻相對缺乏對於軟性的企業文化的作用之研究。本文利用高績效工廠計劃第三輪蒐集之資料，利用偏最小平方法，分析了205家製造型企業的調查問卷結果，以探討公司高階管理者，應如果調整企業文化，來實施全面品質管理，提升組織的績效和顧客滿意度。本研究的自變量為高階領導的參與和支持，中介變量為企業文化，因變量為顧客滿意度；而其中中介變量又可以分為持續改善與學習、顧客導向、全面參與和團隊合作四個構面。 本研究發現，在公司高階管理者對品質管理有高度支持和參與時，組織內部會形成傾向顧客導向、重視全面參與和團隊合作、以及持續不斷改善與學習的組織文化，而這種組織文化最終都會提升最終顧客的滿意度。本研究之結論表示，在全面品質管理的實施過程中，高階領導者應透過全面變革其組織的文化，形成上下一體、協同合作、不斷關注顧客需求達成、利用經驗不斷改善品質和精益求精的價值觀，才能更好地完成顧客滿意度提升之目的，達成企業的競爭優勢。最後本研究亦提出對應的管理意涵、研究限制和未來研究的方向。 / As widely accepted values and codes of conduct inside of a corporation, the organizational culture controls and changes the way employees behave, influencing the corporate performance and customer satisfaction. Thus, the culture change is vital to regulate organizational behaviors. Total Quality Management is a philosophy that organizations can use to improve their performance but, often there is an over-emphasis on its tools and techniques, which may take precedence over the need to create a culture, that is open to change. This study collected the High Performance Manufacturing Round 3 data that contain 205 cases to analysis how can the top management change corporate culture to fulfill TQM and enhance customer satisfaction by using Partial Least Square. The independent variable would be Top Management Support and the dependent variable would be Customer Satisfaction. Corporate Culture would be mediating variable that contains Continuous Improvement and Learning, Customer Focus, Full Participation and Teamwork and Cooperation. This study suggests that if the top management highly support and commit to TQM, it is better for them to foster a Total Quality Culture that stressed on continuous improvement and teamwork spirit to improve customer satisfaction. Management implications, study limitation and future study suggestion and included in the end.