任何企業的經營都有風險存在，要找出風險實施評估，然後發現可能的危機，並加以管理。我們希望透過理論來解決企業的危機，更在危機管理的循環過程中，有所體認及學習到新的知識，才是我們研究的目的。
本研究個案以公用天然氣用戶氣爆案件，所引發的企業危機處理為研究的內容，參考媒體相關報導，研擬訪談事項、訪問對象，並實施訪談，採取質化分析的方法，從危機應變處理、媒體溝通、社區溝通、內部溝通與主管官署溝通、危機處理決策分析等方面訪談相關人員，並與危機管理理論，來探討個案公司的危機處理。經研究內容得出結論重點如下：
一、危機決策有時間壓力及困難度，如能有法務、財務、保險、消保等專家與會提供意見，並以財務支援為基礎則其決策將更有助於化解危機事件。
二、向社會大眾及受害者道歉，表達認錯，以同理心及負責的態度面對受害者負起賠償責任，並檢討改進保證不再發生，才能獲致社會認同有利危機的解決。
三、危機溝通是以溝通為手段，解決危機為目的，不同危機有不同的危機溝通對象，如何選定優先處理對象及與大多數人達成和解是化解危機最重要的一環。
四、在危機處理中妥善規劃談判是達成和解的重要步驟，當溝通遇到窒礙或瓶頸時，宜由溝通轉為談判，通常當事人不宜再擔任談判主角，宜請政府社福單位、消保單位主持或公正第三者（單位）或由雙方律師付為處理。
五、企業危機有「表層危機」與「深層危機」表層危機是果，深層危機才是因，表層危機是看得到，較易處理，深層危機若未徹底解決，則危機可能不經醞釀而再度發生。
最後本研究根據研究結論提出了建議，以供公用天然氣事業業者及未來相關研究之參考運用。

Risks exist in the operation and management of all enterprises. To identify
possible risks, risk assessments must be implemented. Subsequently, any detected
possible crises are managed and controlled. Through relevant theories, the authors hope to resolve the crisis of the enterprises. The purpose of this study is to recognize and learn new knowledge from the cycling process of crisis management.
The case study of this paper investigated the gas explosion cases of public natural gas users. This study referred to relevant media reports, formulated interviewing matters for interviewees. In addition, this study implemented interviews and adopted qualitative analysis method. Issues including crisis response management, media communication, community communication, internal communication and communication with supervising authority, and crisis management decision analysis were aspects that are incorporated in the interviews conducted to inquire related personnel. Furthermore, the interviews were compared to crisis management theories to investigate the crisis management of the individual cases of the company. The results of
this study were organized in the following major conclusive key statements:
1. Crisis policy making is difficult and time criticle issue. It would be ideal to have professionals who show expertise in legal, financial, insurance-related, and consumer protection-related issues and can provide relevant opinions. The decision making should be based on financial support, which is crucial to solve any crisis situations.
2. The company is to apologize to the public and to the victims. With a responsible attitude, the representatives of the company must admit to their mistakes, express their sympathy, and assume their liability. They must review and find ways to improve, making sure that no similar mistakes will occur in the future. This way, they can obtain recognition from the society; the favorable opinion of the society is beneficial to the resolution of the crisis.
3. Communication is a means to crisis communication and the purpose is to resolve the crisis. Different crises involve varied target groups. Finding ways to prioritize the target group and achieve a settlement with the majority of people is the most important part in resolving a crisis.
4. In crisis handling processes, proper planning of negotiation is a crucial step in achieving settlement. When the parties encounter stifle communication or bottleneck in communication, the parties are no longer appropriate to play the roles of the negotiators. Social welfare governmental agencies, consumer protection agencies, other impartial third parties, or the lawyers representing the opposed parties should be assigned to handle the controversial issues.
5. Enterprise crises can be distinguished into surface crises and depth crisis; surface crisis is the outcome whereas depth crisis is the cause. Surface crisis is easier to manage than depth crisis because surface crisis is visible. When depth crisis is not thoroughly resolved, the crisis can reoccur without any major influences.

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