台灣服務業占GDP比重，於2011年達到68.8%，就業人數所占比重達58.6%，服務業儼然成為台灣經濟活動之主體，也是創造就業的主要來源。以餐飲業整體營收來看，近五年營業額顯示，餐飲業持續保持穩定成長的趨勢已成為台灣現在與未來發展經濟的重點。 許多研究都指出，提升員工滿意度，就能有效提升公司業績，但有愈來愈多研究顯示，「員工滿意度」不見得能轉化為出色的工作表現與卓越的績效；只有當員工有了良好的敬業行為，才能幫助公司達到商業上的目的和成果，員工「敬業度」才是驅動公司業績飆升的關鍵因子。本研究以餐飲業、飯店業員工為研究對象，探討員工的敬業度、工作滿意度與工作績效之關聯性，此為本研究主要動機。本研究總計發放200份問卷，有效回收樣本數為177份，有效樣本回收率為88.5%。透過敘述性統計、信度分析、效度分析、及結構方程模型(Structural Equation Modeling, SEM)中之偏最小平方估計法(Partial Least Square, PLS)進行分析，其主要研究結果如下： 員工敬業度對員工的工作滿意度有顯著的影響。意即，當員工在情緒或認知方面投入工作時，並以具體工作行為表現出來時，員工的工作滿意度也相對地提昇。員工工作敬業度對員工工作績效有顯著的影響。意即，當員工在情緒或認知方面投入工作時，並以具體工作行為表現出來時，員工的工作績效也相對地提昇。 The service sector has reached 68.8% of Taiwan’s GDP and 58.6% of the proportion of employment in 2011. The service sector has become the main economic subject and a major source of job creation. Take overall revenues of the restaurant industry for example, the stable growth trend in the recent five years has become Taiwan’s present and future emphasis of economic development. Many studies have pointed out that companies could enhance their performances by raising employee satisfaction. But there is also more and more research shows that employee satisfaction does not necessarily transform into outstanding performances. It helps companies achieve their business goals and profits only when employees dedicate in their work. The employee engagement is the key factor driving company’s performances. In this study, the employees of catering and hotel industries are the research objects. The main objective is to explore the relationships between employees’ engagement, job satisfaction and work performance. A total of 200 questionnaires are distributed, 177 of them are valid with 88.5% of valid response rate. The methods of the descriptive statistics, reliability analysis, validity analysis, and the partial least square (PLS) of the structural equation model (SEM) are used. The main results are as follows. Employee engagement has a statistically significant impact on the job satisfaction. It means when employees engage in their work with passion and recognition as well as show them in their working behavior, their job satisfaction increases. In addition, employee engagement has a statistically significant impact on job performance. When employees engage in their work with passion and recognition and show them in their working behavior, employees’ working performances also increase.