企業轉型的現象普遍存在目前社會各企業中，為的多是企業為了在市場上繼續生存，或是因應產業的未來發展所必須或不得不採取的策略，但是為了要能改善企業體質與現況之不足，進行組織變革便為重要的一環。
組織變革相關的面向與元素很多，除了以要達成的目的為首要外，內外在相關環境、市場競爭、企業本身的競爭力與知能，皆是重要需考量的部份，但是每間企業的產業、公司文化背景、身處的市場環境與面臨威脅不同，其所採取的組織變革方式亦不相同。
是故，當企業在進行組織變革時，無法單純憑藉主導者的經驗來做判斷，除了為何而做以及最終期望達成的結果為前提外，知己知彼、瞭解自身條件的優劣勢、需改善及努力的方向、外在制度與內在個人心理影響層面…等，這些都需要釐清後方能協助主導者做出正確的判斷與決策。
本論文透過兩間公司轉型變革過程中所發生的組織事件，運用管理矩陣加以逐項解構分析，更清楚瞭解當企業進行組織變革時的關聯重點；在研究中發現，企業往往在主導變革時通常將重點放在探討環境面與目標價值的焦點上而形成盲點，但其實影響變革成敗的關鍵是在管理層級中的各級管理與基層成員上，與這兩個管理層級相關的管理元素包括：目標價值、流程、知能、陰陽表裡行為及心理、情緒…等，皆對變革結果有重要影響。
而企業領導者在主導組織變革時若能依據各管理層級的六大管理元素與其需求逐一釐清，再針對這些關鍵要素透過機制的設計來引導並協助組織成員行為之改變，進而使各層級皆獲得滿足並產生認同，可將因變革所帶來的衝擊與負面效益降至最低，使企業可更順暢達成無痛轉型與組織變革的初始目的。

Enterprise transformation is common and usually caused by the need for an enterprise to survive in the marketplace or future industry demands that require such a transformation strategy. To ensure the improvement of an enterprise’s overall health and reduce its deficiencies in the market, organizational change is essential.
Organizational change is multifaceted. It encompasses the important elements of not only a primary objective but also overall market competition, internal and external environment, and an enterprise’s competitiveness and level of expertise. Moreover, enterprises are situated in a unique cultural context and market environment, and they face a unique set of threats.
Therefore, methods for organizational change must be tailored to the specific circumstances of a company.
Therefore, when an enterprise is undergoes organizational change, judgments cannot be made solely on basis of the experience of the leader. In addition to knowing the expected outcome and reasons for organizational change, organizations must know themselves and their competition,
understand their current advantages and disadvantages, and be aware of the improvements required as well as, for example, the psychological effects of new policies on personnel. These factors must first be clarified to enable the leader to make correct judgments.
This paper examines the organizational change of two companies with an analysis of the management matrix employed to understand crucial points during an organizational change. The finding indicate that enterprises undergoing transformation often focus exploring the external environmental factors and target value despite successful organizational change being reliant on a few key elements relating to the management and employees, including procedural changes, corporate knowledge, psychology, and emotion.
The impacts and negative effects of organizational changes on a business can be minimized if the leader emphasizes the six major management elements at each management level, clarifies the needs of each level, and designs a mechanism according to these elements to guide and assist staff members in the change of behavior, which achieve high satisfaction in and enhance organizational
identification by members of all levels, along the process of change. Such practices enable a business
to undergo pain-free transformation and fulfil the objectives of its organizational change smoothly.

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