集團企業在台灣經濟發展佔有非常重要的角色，台灣的本土集團係由水平整合、上下游垂直整合或多角化經營之方式衍生關係企業。集團發展過程中，領導人為集團樹立其獨特的經營理念與工作價值觀。本研究擬探討集團員工工作價值與集團總部所欲塑造之工作價值觀是否一致。另外隨著新世代員工開始踏入職場，本研究亦探討不同世代員工對於集團企業文化之認同度。 透過對個案公司之研究，本研究結果顯示個案集團內員工工作價值觀有差異，且新世代員工對企業文化認同度低於資深員工。子公司員工對集團總部之組織承諾高於對子公司。 The conglomerates played an important role in the economic development in Taiwan. The local conglomerates in Taiwan established subsidiaries through horizontal integration, vertical integration, and diversification. In the expansion process, the founder of the conglomerate may establish its unique business philosophy and work values.This research tries to study the consistency in work values between subsidiary employees and those of the headquarter of a conglomerate. Furthermore, with the new generation of employees began entering the workplace, this research also explores the identification of enterprise culture between different generations. Through a case study, results of this research showed that subsidiary employees’ work values were different from those of the headquarter of a conglomerate, and the new generations’ identification of enterprise culture were not as strong as senior staff. Subsidiary employees’ organizational commitment toward the headquarter is higher than the subsidiary they are working for.