當外在環境發生急遽轉變，因而造成環境與組織策略無法相匹配，使得企業經營面臨到重大危急時，這時候企業為了延續經營所採取的一連串變革措施，稱之為轉折變革。因此本研究以台灣企業於2008年的金融海嘯中變革過程作為探討焦點，了解在當時企業面臨危機時，所採取的轉折變革策略是否能夠對於目前經營績效有顯著改善，而在變革過程當中，員工對於變革的認知觀感為何，而這變革認知觀感是否會對於目前員工心中的工作不安全感以及組織承諾造成影響。
本研究分成兩階段進行，首先第一階段為質性研究，透過訪談24家工業區內的廠商，了解其在金融海嘯的營運狀況與對應策略，以及當時的策略對於目前留任員工其工作不安全感與組織承諾之影響，並將訪談結果歸納成命題。而第二階段為量化驗證中，將第一階段研究所歸納之命題轉為本研究架構，並形成假說來進行驗證，而驗證方式採用問卷調查法，研究樣本以工業區內的廠商做為研究對象，問卷分為主管問卷與員工問卷，總共調查了104家廠商，共回收有效主管問卷178份，員工問卷322份。經過階層迴歸分析驗證轉折變革策略對於組織績效改善程度，並以階層線性模式分析組織變革策略對於個人變革認知的關係，以及變革認知對於工作不安全感與組織承諾的影響。
量化驗證結果發現轉折變革策略中的管理策略對於組織績效改善程度有顯著的正向關係，並且對於員工在變革效益、前程發展、溝通程度與工作保障的認知有顯著的正向關係。再者，刪減策略對於個人在前程發展認知上有顯著的負向關係，並且制度調整策略對於工作保障認知也呈現負向顯著影響，而成長策略對於個人工作保障認知上有顯著的正向影響。在變革認知對於工作不安感與組織承諾的影響方面，研究結果發現工作保障認知對於工作不安全感是有顯著的負向關係，而溝通程度認知對於組織承諾是有顯著的正向關係。
根據上述研究結果，本研究建議組織在面臨變革過程時，應該以重視員工為思考點出發，而不是只著重於追求成本的下降，一昧追求成本的狀況下，會造成員工心中的不安。因此變革過程當中，組織需密切保持與員工間溝通管道，適時的讓員工參與意見表達，而這也將有助於提升成員對於組織的信任程度。

Turnover strategy, the company implements a serials of strategies to overcome the crisis of organization strategy and environment unmatched which cause by rapid external environment change. This research focus on the process of change in the Taiwan enterprise in 2008 financial tsunami. The research purposes have three points; First, to understand if the company`s turnaround strategies effected the performance. Second, to understand the staff perception about the changes. Third, to understand if the perception of change would affect the staff`s job insecurity and organizational commitment.
This research is divided into two stages; at first, we interview 24 manufacturers in the industrial park to understand their operation conditions and response strategies during financial tsunami, and also the effect of strategies to the staff`s job insecurity and organizational commitment. Then, we sum up the interview result into a proposition .The second stage is quantitative research, we transfer the proposition which sum up at the first stage to the research structure, and establish the hypothesis to verify by questionnaire survey. We investigate 104 manufacturers, and there were 500 valid questionnaires returned from 178 managers and 322 staff. This study conduct hierarchical regression analyses and hierarchical linear modeling to test our hypotheses.
The empirical results show that management strategies have significantly positive relationship to improvement of organizational performance, and also have significantly positive relationship to the perception of change benefit, future development, communication degree and work guarantee. On the other hand, cutback strategies have significantly negative relationship to the perception of future development, and Restructuring strategies also have significantly negative relationship to the perception of work guarantee. In contrary, growth strategies also have significantly positive relationship with the perception of work guarantee. In perception of change for the impact of job insecurity and organizational commitment, the research results show that The perception of work guarantee have significantly negative relationship with job insecurity, and the perception of communication degree have significantly positive relationship with organizational commitment.
According to the findings, this research suggested that during the process of turnover strategies, staff are more important than cost down, if organization keep cost down and ignore staff perception it may cause staff feeling insecurity. Organization should communicate with staff and encourage staff`s participation, these could increase commitment between organization and staffs.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第二章 文獻回顧 4
第一節 組織變革 4
第二節 組織變革認知 10
第三節 工作不安全感 13
第四節 組織承諾 14
第五節 組織績效 17
第三章 企業轉折變革質性探討 20
第一節 質性研究對象 20
第二節 金融海嘯對企業影響與因應策略之訪談分析 24
第三節 目前員工問題與營運狀況之訪談分析 30
第四節 質性研究命題歸納 34
第四章 企業轉折變革量化驗證 35
第一節 驗證研究架構與假說 35
第二節 研究變數與衡量工具 37
第三節 量化資料分析法 41
第四節 問卷信度與效度分析 43
第五節 樣本與研究變數敘述統計分析 51
第六節 樣本基本資料對研究變數之差異分析 55
第七節 研究變數之相關分析 62
第八節 轉折變革策略與組織績效改善程度之關係 65
第九節 跨組織層級階層線性模式分析 67
第十節 個人層級階層線性模式分析 76
第十一節 小結 80
第五章 兩階段研究之結論與建議 83
第一節 兩階段研究與討論 83
第二節 理論貢獻與管理意涵 86
第三節 研究限制與未來研究方向 89

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