在現今科技快速的進步下，企業組織皆面對時代變遷的考驗。因此，企業為求長續經營及應映潮流需求需對企業組織作變革。本研究以K公司為例，K公司營運項目以keypad為主要，遇到Touch Panel的取代，使市場急速萎縮，公司積極推動組織變革。本研究主要論點是以組織變革認知對員工工作士氣及工作績效影響進行研究。本研究希望透過K公司員工在面臨現階段的轉型與變革，瞭解其對工作士氣與工作績效之影響程度，進而提出具體相關分析結果及建議，期能對K公司的管理與運作有所助益，並為企業未來變革推動有所參考。本研究以K公司（包含台北總公司及上海廠、深圳廠、廣西廠)所屬現職員工為調查對象，總計發出285份問卷，回收278份，有效問卷265份。經統計套裝軟體SPSS，透過敘述性統計分析、相關分析及迴歸等分析，檢定各研究假設，結果發現：(1)員工的組織變革認知以工作壓力的認知最高；(2)員工在工作士氣方面以組織認同的認同度最高；(3)員工在工作績效方面以情境績效的認同度最高；(4)組織變革認知對工作士氣未具顯著的影響；(5)工作士氣對工作績效具顯著的正向影響；(6)組織變革認知對工作績效未具顯著的影響；(7)工作士氣對組織變革認知與工作績效間不具顯著的中介效果。根據上述的調查結果，本研究擬提出下列的具體建議供K公司管理階層參考：(1)重視員工參與組織變革溝通，降低員工工作壓力並確保員工權益保障；(2)增進員工工作士氣，以提升工作績效；(3)重視員工參與組織變革及認知，增進工作績效。

In today's rapid technological advances, the business organizations face the test of changing times. Therefore, for the sake of long-continued business operations and demand trends should reflect the need for the organization to make changes. In this study, K company, for example, K-operating items in the company as the main keypad, Touch Panel met to replace, so rapidly shrinking market, the company actively promote organizational change. The main argument is based on the organization of the study of cognitive change in staff morale and job performance impact on research. The study hopes to employees through K restructuring and change in the face of this stage, to understand its impact on morale and job performance, and then make specific correlation analysis of the findings and recommendations of the energy of the company's management and operation of K helpful, and to promote change for the company's future has been the reference. In this study, K Company (including Taipei headquarters and factory in Shanghai and Shenzhen factory, Guangxi plant) an existing staff for the survey, issued a total of 285 questionnaires were 278, 265 valid questionnaires. The statistical software package SPSS, through descriptive statistics, correlation analysis and regression analysis, test various hypotheses, results showed that: (1) organizational change cognitive employees had the highest cognitive work pressure; (2) Employee morale at work respect to the highest degree of recognition of organizational identification; (3) employees in terms of job performance to the highest degree of recognition contextual performance; (4) changes in cognitive organization of the work does not have a significant impact on morale; significantly (5) working morale and job performance with The positive effect; (6) organization change recognition on job performance did not have a significant impact; Room (7) morale of organizational change and job performance of cognitive mediation does not have a significant effect. Based on the above findings, this study makes the following specific recommendations for K Company's management References: (1) pay attention to employee participation in organizational change communication, reduce employee stress and ensure employees' rights protection; (2) enhance employee morale, to enhance job performance; (3) emphasis on employee participation and awareness of organizational change, enhance job performance.