現今由於企業競爭激烈及地緣政治影響，領導者面臨組織績效與獲利EPS愈加難以達成之困境。本研究探討以WICS領導技能為前置變項，重視員工激勵與感恩，使組織績效與組織獲利EPS提升，並率先探究組織幸福感對此歷程之調節中介效果。本研究以50家企業為對象，結果發現WICS領導技能與組織績效具顯著正相關，且組織績效完全中介WICS領導技能與組織獲利EPS。再者，調節中介效果發現組織幸福感不僅對WICS領導技能產生正向調節，亦可強化組織績效中介效果，進而對組織獲利EPS具有正向調節效果。由此，本研究創新提出WICS領導技能與組織幸福感或可做為提昇組織績效與獲利之重要管理策略。最後本研究進行理論與實務探討，並提出未來具體可行之建議。

Nowadays, due to fierce competition and geopolitical influences, leaders are facing the dilemma of organizational performance and profitability EPS is becoming more and more difficult to achieve. This study explores the antecedent variable of the WICS leadership skills, attaches importance to employee motivation and gratitude, improves organizational performance and organizational profit, and takes the lead in exploring the moderated mediation effect of organizational well-being on this process. In this study, 50 companies were surveyed, and the results showed that the WICS leadership skills was significantly positively correlated with organizational performance, and the organizational performance fully mediated the WICS leadership skills and the organization's profit EPS. Furthermore, the moderated mediation effect found that organizational well-being not only positively moderated the WICS leadership skill, but also strengthened the mediating effect of organizational performance. Therefore, this study innovatively proposes that WICS leadership skills and organizational well-being may be used as an important management strategy to improve organizational performance and profitability. Finally, this study discusses theory and practice, and puts forward concrete and feasible suggestions for the future.