本研究旨在建構一套整合性理論模型，探討「減法思維」對陸軍基層官兵工作滿意度之影響機制，並進一步驗證「領導效能」與「任務執行效率」兩項組織行為構面所扮演之中介角色。研究共提出七項假設（H1–H7），涵蓋直接效果與中介效果之因果路徑推論。
研究方法採用問卷調查法蒐集實證資料，有效樣本共440份。正式問卷涵蓋減法思維、領導效能、任務執行效率與工作滿意度等四個主要構面，並輔以多項人口背景變項，作為樣本描述與控制變項分析依據。問卷內容經前測確認具備良好信效度。資料分析方面，運用結構方程模型（SEM）進行整體模型驗證，並採用 Bootstrap 重抽樣法檢定中介效果之統計顯著性。
實證結果顯示，多數假設獲得支持，指出減法思維透過提升基層幹部領導效能與任務執行效率，促進官兵對工作的整體正向評價。
本研究成果可作為軍事組織推動制度簡化、基層幹部培訓與任務效率強化等政策發展之參考，亦有助於深化對軍隊管理與官兵工作經驗之理解，對未來部隊組織精進與領導模式調整具實務應用價值。

This study focuses on grassroots soldiers of the Republic of China (Taiwan) Army and aims to construct an integrative theoretical model to explore the impact mechanism of subtractive thinking on job satisfaction. Furthermore, it examines the mediating roles of leadership effectiveness and mission execution efficiency, two key constructs in organizational behavior. Seven hypotheses (H1–H7) were proposed to test both direct and mediating causal relationships.
The research adopted a questionnaire survey method to collect empirical data, resulting in 440 valid samples. The finalized questionnaire comprised four primary constructs—subtractive thinking, leadership effectiveness, mission execution efficiency, and job satisfaction—along with multiple demographic variables used for control analyses. The questionnaire was pretested to ensure high levels of reliability and validity. Data analysis employed structural equation modeling (SEM) for model verification, while the Bootstrap resampling method was utilized to assess the statistical significance of the mediation effects.
The results support most of the hypotheses, indicating that subtractive thinking enhances leadership effectiveness and mission execution efficiency at the grassroots level, which in turn fosters a more positive overall evaluation of work among soldiers. The findings further reveal that the effect of subtractive thinking on job satisfaction is fully mediated through leadership and efficiency, underscoring the indirect-only mediation mechanism within military organizational reform.
These findings provide both theoretical and practical implications. They contribute to a deeper understanding of how institutional simplification can influence individual attitudes in a hierarchical organization, and they offer valuable guidance for defense policymakers seeking to advance administrative streamlining, leadership development, and mission execution efficiency within the armed forces.

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