本研究旨在循日本從業員技能形成的架構，釐清台灣企業從業員技能形成的模式。本研究首先透過文獻探討的方式，整理日本企業從業員形成知性熟練的理論。藉此理論架構，以台灣最具代表性的四家工具機企業機械加工部門為對象，進行個案研究，考察台灣知性熟練的形成方式與背景，並提出台灣模式的形成結構與成功條件。本研究證實：(1) 台灣模式和日本模式在形成方式與背景，以及形成結構中影響知性熟練的四個直接因素上，均具有差異性； (2) 台灣模式的成功條件在於該產業所具有的基礎技術，可以提供低精度要求的量產型產品。同時，本研究推論，透過發展企業內特殊技能，開發具有差異性的產品，提高產品的附加價值，可能是台灣模式追求產業升級的途徑。

The purpose of this study is to use the framework of Japanese employee skill formation to analyze the employee skill formation system in Taiwanese companies. By discussing relevant literature, we can learn about Japanese employee skill levels and the methods used to develop those skills. Using the same theoretical framework, we performed a case study of 4 representative machining operations in Taiwan’s machine tool industry. By investigating and analyzing the background and methods of skill formation in the Taiwan model, we can sum up the structure of skill formation and reasons for success of the Taiwan model. This study found that (1) there are many differences in the background, methods and structure between the Taiwan model and the Japan model; (2) the reason for the success of Taiwanese companies is that they have the basic techniques to provide low-precision massproduced products. In addition, this study infers that developing specific enterprise skill to exploit different products and increasing the added value of products are probable ways of advancing Taiwan’s machine tool industry.