本研究是質性跟量化單一個案的研究。目的在解釋員工認股制度與教育訓練在實務上如何影響公司績效。過去的研究文獻，對員工認股制度或教育訓練影響公司績效，有明顯的貢獻，但鮮少文獻對員工認股制度與教育訓練做實務探討。透過對富易達保險經紀人公司(Fueda Insurance Broker Co., Ltd)是保險經紀人公司中唯一有明定出員工認股辦法的個案來研究。本研究發現，依「績效貢獻度」訂立的員工認股制度，可將個人與組織績效緊密結合，有效的提升公司績效；而個案的稅務教育訓練能成為公司的Know-how，除了與公司的經營策略相符外，還有主管「樂於分享」的職場文化，這是一種難以被複製與模仿的職場文化，這樣子的學習方式有別於其他保經公司，進而影響其競爭優勢的創造。 This is a qualitative and quantitative case study. The purpose is to explain the effect of employee stock ownership plan and educational training on corporate performance. In the past, there have been significant contributions to the research on the effect of employee stock subscription system and education training on corporate performance, but in the past few literatures have practically discussed employee stock ownership plan and education training. Through the case study of Fueda Insurance Broker Co., Ltd, the only insurance brokerage corporate that has clearly defined employee stock ownership methods, This study found that the employee stock ownership plan established based on ＂performance contribution＂ can closely integrate individual and organizational performance, thereby improving corporate performance; and the tax education and training of individual cases can become the corporate's Know-how, in addition to the corporate's business In addition to the consistent strategy, there is also a workplace culture that is in charge of ＂happy sharing＂. This is a workplace culture that is difficult to be copied and imitated. The learning method is different from other insurance corporates, which in turn affects the creation of its competitive advantage.
