隨著現代職場環境快速變遷,員工在面對高度競爭與績效壓力的同時,亦須兼顧家庭與個人生活之平衡,員工的工作態度與心理狀態逐漸成為影響組織績效的重要因素。因此,本研究從個人內在動機與職涯發展觀點出發,旨在探討職涯動機與管理抱負對員工敬業精神之影響,並加入工作挑戰的中介作用及工作與生活平衡的調節效果。本研究以問卷進行調查,共收回336份有效問卷,並進行資料分析與研究假設之驗證。研究結果顯示:(1)職涯動機與管理抱負皆對工作挑戰呈顯著正向關係;(2)工作挑戰對敬業精神呈顯著正向關係;(3)職涯動機與管理抱負對敬業精神呈顯著正向關係;(4)工作挑戰在職涯動機與敬業精神,以及管理抱負與敬業精神之間具有部分中介效果;(5)工作與生活平衡在工作挑戰與敬業精神之關係中,調節效果未達顯著水準。本研究根據結果,提出管理意涵與未來研究之建議。;With the rapid changes in the modern workplace, employees are not only confronted with intense competition and performance pressure, but also are required to balance family responsibilities and personal life. As a result, employees’ work attitudes and psychological states are deemed as critical factors related to organizational performance. Therefore, this study adopts the perspective of individual intrinsic motivation and career development to examine the effects of career motivation and managerial aspiration on employee engagement. In addition, the mediation of job challenge and moderation of work-life balance are also explored. This study employed an online survey to collect data, yielding a total of 336 valid responses. Statistical analyses are conducted to test the proposed research hypotheses. The results indicate that: (1) career motivation and managerial aspiration are positively related to job challenge; (2) job challenge is positively related to job engagement; (3) career motivation and managerial aspiration are positively related to job engagement; (4) job challenge partially mediates the relationships between career motivation and job engagement, as well as that between managerial aspiration and job engagement; and (5) work-life balance does not have a significant moderating effect on the relationship between job challenge and employee engagement. Based on the findings, managerial implications and suggestions for future research are thus discussed.