關鍵字:知覺跨文化溝通能力、組織認同、員工推薦意願、工作滿意度、韓資企業、台籍員工;This study examines the relationships among perceived intercultural communication competence (ICC), organizational identification, employee referral intention, and job satisfaction among Taiwanese employees working in Korean-invested enterprises in Taiwan. The study further investigates whether organizational identification mediates the relationship between perceived ICC and employee referral intention, and whether job satisfaction moderates the relationship between organizational identification and employee referral intention. Perceived ICC is conceptualized as comprising four dimensions: language ability, cultural understanding, cultural sensitivity, and cultural adaptability. Data were collected from Taiwanese employees in Korean-invested enterprises in Taiwan. Using a survey-based research design, a total of 200 valid responses were collected. The findings are as follows: (1) Perceived ICC and its four dimensions — language ability, cultural understanding, cultural sensitivity, and cultural adaptability — each exert a significant and positive direct effect on organizational identification. (2) Organizational identification exerts a significant and positive direct effect on employee referral intention. (3) Organizational identification mediates the relationship between perceived ICC and employee referral intention. Further analysis of individual dimensions reveals that cultural understanding exerts a fully mediated effect on employee referral intention through organizational identification, while cultural sensitivity and cultural adaptability exert partially mediated effects; however, the mediating effect of language ability through organizational identification does not reach statistical significance. (4) Although job satisfaction exerts a significant direct effect on employee referral intention, its moderating effect on the relationship between organizational identification and employee referral intention is not supported. Keywords: perceived intercultural communication competence, organizational identification, employee referral intention, job satisfaction, Korean-invested enterprises, Taiwanese employees