本研究旨在探討企業TTQS整體落實度與組織績效間的關係，並進一步探究人力資本在企業TTQS整體落實度與組織績效間的中介效果。本研究主要採用問卷調查法，以天下雜誌2009年製造業1000大與服務業500大為母群體，發出1500份問卷，回收258份問卷，共209份有效問卷，有效回收率達14%。研究工具包括TTQS訓練品質計分卡、人力資本量表及組織績效量表，問卷調查所得資料經SPSS統計方法處理後，得到了下列四點結論：（一）TTQS整體落實度對組織績效有顯著的正向關係；（二）TTQS整體落實度對人力資本有顯著的正向關係；（三）人力資本對組織績效有顯著的正向關係；（四）人力資本在TTQS整體落實度與組織績效間具有部分中介效果。

The purpose of this research was to explore the relationship between degree of TTQS implementation and organizational performance, which was mediated by human capital. Using the questionnaire survey for the Taiwan’s industrial field, the study’s hypotheses are tested by applying quantitative analyses to survey data collected from 258 Taiwan’s businesses. The effective response rate of 14 percent obtained in the survey is consistent with results in envelope surveys.
The data were analyzed using SPSS examine the roles of human capital as mediating variables between degree of TTQS implementation and organizational performance. Results of our study found that (1) degree of TTQS implementation has direct effect on organizational performance. (2) degree of TTQS implementation has direct effect on human capital. (3) human capital has direct effect on organizational performance. (4) human capital of partial variables is a mediator of significant effects between degree of TTQS implementation and organizational performance.

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