人力資本為組織之關鍵資源，而教育訓練與績效評估則是蓄積人力資本之重要措施。本研究針對一家會計師事務所，以個案研究法瞭解其教育訓練與績效評估制度之設計及運行，並輔以內部問卷探討教育訓練方式與績效評估指標對人力資本蓄積之影響。研究結論彙整如下：
一、教育訓練方式會正向影響人力資本之蓄積
「在職訓練」可正向蓄積「專業服務」及「團隊合作與向心力」，而「專業課程與線上學習」可正向蓄積「團隊合作與向心力」及「工作態度與創造力」，至於「自我啟發」則可正向蓄積「工作態度與創造力」。
二、教育訓練方式搭配不同類型績效評估指標會影響人力資本之蓄積
「在職訓練」、「管理及領導決策能力訓練」、「國際交流與業務能力訓練」、「專業課程與線上學習」及「自我啟發」等五種教育訓練方式，各自搭配「人格特質指標」、「發展潛力指標」及「工作結果指標」後，可正向蓄積「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本。惟當上述五種教育訓練方式搭配「工作過程指標」時，將會負面影響「專業服務」、「團隊合作與向心力」及「工作態度與創造力」之人力資本蓄積。
本研究結果將有助於企業依其所欲蓄積之人力資本面向，選擇最適宜之搭配方式，藉以更有效的蓄積各面向之人力資本。

Human capital is one of the most critical resources of an organization. Training and performance appraisal play an important role on accumulation of human capital. This study focus on an accounting firm, using case study research to learn how its training and performance appraisal system work. Moreover, this study is also supported by the questionnaire to explore the impacts of training methods and performance appraisal indicators on human capital. The results are as follows:
1.Training has positive impacts on accumulation of human capital.
“On-the-job training” has positive impacts on “Professional service” and “Teamwork and cohesiveness” of human capital. “Professional courses and E-learning” positively affects “Teamwork and cohesiveness” and “Work attitude and creativity”. “Self-development” has positive effects on “Work attitude and creativity”.
2.Training methods together with different kinds of performance appraisal indicators can affect the accumulation of human capital.
With Personal traits indicators, potential indicators and result indicators, five different types of training methods including “On-the-job training”, “Management and leadership skills training”, “International activity and marketing skills training”, “Professional courses and E-learning” and “Self-development” positively affect “Professional service”, “Teamwork and cohesiveness” and “Work attitude and creativity” of human capital. However, the result also suggests that training methods negatively affect the accumulation of human capital when using together with process indicators.
Based on the results, human capital can be accumulated in a more effective way by selecting appropriate training methods and performance appraisal indicators.

第一章　緒論 1
第一節 研究動機 1
第二節 研究目的與問題 3
第三節 論文架構與研究流程 4
第二章　文獻探討 6
第一節 人力資本相關文獻 6
第二節 教育訓練相關文獻 10
第三節 績效評估相關文獻 17
第四節 問卷初稿設計 22
第三章　研究設計 27
第一節 觀念性架構 27
第二節 研究假說 28
第三節 研究方法 29
第四節 研究對象 31
第五節 資料蒐集與分析方式 32
第六節 實證模型 34
第四章　實地訪談與問卷定稿 35
第一節 個案事務所簡介 35
第二節 個案事務所教育訓練與績效評估制度 36
第三節 問卷定稿 46
第五章　問卷分析結果 53
第一節 問卷發放與回收情況 53
第二節 因素分析結果 54
第三節 敘述性統計及相關分析 62
第四節 複迴歸分析結果 66
第六章　結論與建議 85
第一節 研究結論 85
第二節 研究建議 87
第三節 研究貢獻 88
第四節 研究限制 88
參考文獻 89
附錄 93

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三、個案事務所資料
個案事務所，2016年度企業社會責任報告書。
四、網路資料
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五、法規
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