面對全球化競爭與產業技術的快速變遷，人力資源的良窳不僅是決定企業競爭優勢的關鍵因素，也對整體產業競爭力提升有莫大的影響，其中教育訓練更是影響企業經營管理的成敗關鍵因素。故本研究以中彰投地區30家有辦理企業內部教育訓練的公司，其在職員工為研究對象，採用方便抽樣方式作為本研究的調查樣本選取，共發放300份問卷，計回收251份問卷，有效問卷回收率為83.67%。藉以瞭解企業所提供的教育訓練內容對員工的之知覺品質、知覺價值，以及訓練滿意度、工作滿意度的相關影響，並加入知覺犧牲為干擾變項，藉以瞭解知覺犧牲對於教育訓練價值與教育訓練滿意度、工作滿意度之影響，並提出具體建議，提供實務界做為參考依據。本研究所獲結論如下：一、教育訓練內容的「認知有用性」、「互動性」對「教育訓練知覺品質」有正向影響；而教育訓練內容的「認知有用性」對「教育訓練知覺價值」有正向影響。二、「教育訓練知覺品質」對「教育訓練價值」並無顯著影響。三、「教育訓練知覺品質」與「教育訓練知覺價值」對「教育訓練滿意度」、「工作滿意度」皆有相當顯著的正向影響。四、知覺犧牲高低不同對「教育訓練知覺價值」與「教育訓練滿意度」之間的關係，有顯著的干擾效果，但對「教育訓練知覺價值」與「工作滿意度」之間關係的干擾效果則不明顯。 Since globalization and industrial transition rapidly, the capability of human resource management becomes the critical factors for an advantage of enterprise to battle with external competitors. Consequently ,it also can improve the competition for overall industries economic. In this point of view ,we proposed that the education training is the critical success and failure factors for firm’s management. This research adopted to questionnaires to samples and carry on the investigation from the staff in 30 firms in central of Taiwan, who has experience of internal training courses in its company. Sent out 300ea questionnaires and collected the data from 251 interviewers, the effective rate of recovery is 83.67 %. Base on staff perspective, this paper is exploring how education training content will influence to the factors of perceived quality, perceived value, education training satisfaction and job satisfaction. The research is applying a perceived sacrifice as the Moderator in the model, in order to probe the education training value and education training satisfaction, job satisfaction to its correlation. Consequently, the result will be proposed as specific suggestion for industries’ further application. And the conclusion of this study is as follows : 1.The education training content of “perceived usefulness” and “Interactivity” will positive effect to the “perceived quality of education training”; and the education training content of “perceived usefulness” will positive effect to the “perceived value of education training“. 2.The “perceived quality of education training” has not significant correlated to “perceived value of education training”. 3.The “perceived quality of education training” and “perceived value of education training” has significant correlated to “job satisfaction”. 4.The difference intensity of “perceived sacrifice” will be moderating effect to the “perceived value of education training” and “satisfaction of education training”
