為瞭解在中小企業員工在心理契約、員工協助方案與組織變革接受度之角色及其影響,並根據研究結果,提出相關結論與建議,藉此供相關單位作為中小企業人力資源之實務運作參考。故本研究以台灣中小型企業392位員工為對象,就員工協助方案、心理契約與組織變革接受度之關聯性進行各項實證分析,並進一步探討溝通媒介使用對員工協助方案與組織變革接受度之影響。在資料分析部份,使用信度分析、描述性統計分析、t檢定與ANOVA平均數分析以及迴歸模型檢定其線性結構。所得之研究成果主要為:1. 中小企業員工認為對組織變革接受度影響力主要以溝通媒介效果最大,其次為心理契約、員工協助方案,其中傳統溝通效果高於網路溝通類型。2.在員工協助方案方面以提供諮詢協助最重要,其次為業務規劃;在組織變革接受度則以人員性變革之認同度較高,依序為制度性、結構性與任務性變革。3.心理契約、員工協助方案對中小企業員工之組織變革接受度確實具有正向影響性。 To understand the relationships among psychological contract, employee assistance programs and acceptance of Organizational Change, the Research findings would be proposed to the national universities as the reference of practice in operation of human resource development. The research provides the empirical analysis which aims at 392 employees from Taiwan base small and medium enterprises to discuss the correlation between employee assistance Programs (EAPs), Psychological Contract and Acceptance of Organizational Change. The valid data were analyzed by descriptive statistic, T-test, one-way ANOVA and regression to analyze the relationship. Results found in this study were as follows:1. Media Usage have significant and positive relationship with Acceptance of Organizational Change,secondly for Psychological Contract , Employee Assistance Programs (EAPs) in order. and Traditional Communicating Effects than the network communication.2. Among the EAPs,Advisory assistance is the most important, secondly for Business planning; and personnel changes is the highest with the degree of the Acceptance of Organizational Change, secondly for Institutional, Structural, Task changes in order.3. Psychological Contract, Employee Assistance Programs (EAPs) has positive influence on Acceptance of Organizational Change.