企業永續經營的關鍵之一為人才的妥善管理與運用，而員工協助方案做為一套能提升員工組織認同及組織績效的策略性管理工具，應當為企業所愛用甚至成為企業之間競爭的優勢之一，但台灣卻僅有少數的企業積極推動與實施員工協助方案，顯示多數企業雖將員工協助方案視為組織與員工關係的建立，但卻未深入經營雙方的關係，造成此現象的可能原因為台灣企業多為中小企業，礙於其組織規模或資源的限制而不敢積極實施員工協助方案，故本研究將探討組織在不同的發展歷程時，所能提供的員工協助方案措施，以協助辦理員工協助方案的人力資源人員能依據其所服務的組織發展階段規劃與提供適當的員工協助方案措施。
本研究首先利用修正式德菲法專家問卷，將員工協助方案措施分為三個構面與21項措施要素，分別為：「工作面」之員工引導、工作適應、工作設計、職位轉換、職涯發展、退休規劃、離職轉業、危機處理；「生活面」之財務法律、休閒娛樂、家庭婚姻、托兒養老、人際關係、保險規劃、生活協助；「健康面」之戒毒戒酒、憂慮焦慮、健康飲食、運動保養、壓力管理、心理衛生，並藉由專家意見彙整出組織在創造性階段時提供10項員工協助方案措施要素；指導階段時提供14項；授權階段時提供16項；協調階段時提供18項；合作階段時提供18項。更進一步運用模糊層級分析法計算出五個組織發展階段所提供的員工協助方案措施要素權重，分析結果發現五個組織發展階段皆以「工作面」最受重視且最優先實施，但組織由創造性階段發展至合作階段時，「工作面」的權重（0.718→0.434）逐漸降低，「健康面」的權重（0.176→0.370）則明顯增加，而「生活面」的權重（0.106→0.196）增加幅度雖不大，但組織卻從授權階段起便提供最多元且完善的「生活面」措施。
本研究將研究結果分別與員工協助方案運作模式及PDCA管理循環進行結合，發展出五個組織發展階段適合採用的員工協助方案運作模式以及如何透過PDCA管理循環落實員工協助方案之功能。最後針對本研究不足之處，提出個案研究、縱貫研究、發展評估成效之量表與從員工需求出發等四項未來研究方向之建議。

One of the keys to sustainable development of enterprises is the management and application of talents. Employee assistance program (EAP) as a strategic management tool that can enhance employee organizational identity and organizational performance should be one of the advantages that enterprises love and even become a competitive advantage among enterprises. However, there are only a few enterprises in Taiwan that actively promote and implement EAP. It shows that although most enterprises regard the EAP as the establishment of the relationship between the organization and the employees, they have not deepened the relationship between the two parties. The possible reason for this phenomenon is that most enterprises in Taiwan are small and medium-sized enterprises, so they are limited by the size of the organization or the amount of resources. Therefore, this study will explore the EAP measures that the organization can provide in different development processes, and assist human resources personnel to plan and provide appropriate EAP measures which according to their organizational development stages.
First, This study used the Modified Delphi Method expert questionnaire to divide the employee assistance program measures into 3 levels and 21 measures, namely: "work" (including employee guidance, job adaptation, job design, position conversion, career development, retirement planning, resignation and crisis management), "life"(including finance & law, leisure & entertainment, family & marriage, child & elderly care, interpersonal relationship, insurance planning and life assistance) and "health"(including detoxification & abstain alcohol addiction, anxiety, healthy diet, sports maintenance, stress management and mental health ) . Secondly, by integrating expert opinion, when the enterprise was in the creative stage, 10 EAP measures should be provided; 14 items should be provided in the directative stage; 16 items should be provided in the delegation stage; 18 items should be provided in the coordination stage; 18 items should be provided in the collaboration stage. Finally, fuzzy AHP was used to calculate the weight of EAP measures in the five stages of organizational development. The results showed that "work" was the most important and top priority in the development stage of the five organizations, but when the organization developed from the creative stage to the collaboration stage, the weight of "work" (0.718 to 0.434) gradually decreased ; the weight of "health"(0.176 to 0.370) increased significantly ; the weight of "life"(0.106 to 0.196) increased slightly, but the organization provided the most diverse and perfect "life" measures from the delegation stage.
In this study, the results of the study were combined with the EAP operating mode and the PDCA management cycle, respectively, to develop an EAP operating mode suitable for the five organizational development stages, and to implement EAP functions through the PDCA management cycle. Finally, in view of the shortcomings of this study, four future research directions are proposed, namely case study, longitudinal study, development evaluation EAP effectiveness scale and starting from employee needs.

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