台灣國內市場小，出口是台灣產業重要發展方向，故全球市場是台灣發展經濟重要的舞台。然而，台灣企業無論是全球主流型企業或是全球利基型企業都鮮少做到在尖端基礎科學、科技領域擁有領先的核心技術，成為該產業的領導者。 在全球激烈的競爭下，台灣企業經營者思維停留在只要繼續獲得大量的訂單，即可以保住獲利，但是台灣企業無法根本性地壓低成本，維持產品價格競爭力，去面對全球性的競爭。 本研究試圖探討京瓷、日本航空、艾訊、研華科技、崇友實業與歐洲三間公司的阿米巴經營管理實施情境，進行台灣企業導入阿米巴經營管理的可行性分析，並參照京瓷打造阿米巴組織的方式與稻盛和夫導入阿米巴經營管理至日本航空的成功案例，從中剖析導入阿米巴經營管理的台灣企業應用上產生之問題並提出適合導入阿米巴經營管理制度的台灣企業特性。 研究發現台灣企業應用上產生問題的原因有兩點，第一點為台灣企業對於阿米巴經營管理運作方式的理解程度較不足，才會產生類阿米巴的運作方式以及將阿米巴組織變動的特性視為矩陣式組織的現象；第二點為台灣的國家文化導致台灣企業長久存在的經營現象，企業認為設立較多組織階層有助於主管指揮與控制員工行為，故阿米巴領導者容易由中高階主管擔任，企業對於財務資訊的揭露仍顯得保守，因此導入阿米巴經營管理容易產生無法讓員工了解公司經營現況。 依據上述問題，分析出適合導入阿米巴經營管理的企業特性——企業領導者能將利他與為了達成崇高目標不斷地努力工作直到成功之想法注入員工思維之台灣企業、內部能精準實施阿米巴經營管理會計制度之台灣企業、資訊系統的運作能導入市場機制的台灣企業及給予員工優於勞動市場薪酬之台灣企業。 然而，真正使阿米巴經營運作得以成功的先決條件還是在於企業本身是否重視員工價值以及企業是否給予能解決艱困挑戰的員工高額薪資，員工在物質條件與心靈精神受到滿足後，為了報答公司而努力工作，才能讓企業在尖端技術領域不斷地進行攻堅與突破、在營運流程中降低不必要的費用。 / Due to the small size of Taiwan’s domestic market, exports play an important role in Taiwan’s economy. However, with limited access to core technologies, Taiwanese enterprises that excel in developing business overseas as global mainstream or niche companies rarely become top players in their respective industries. Moreover, owners of these Taiwanese enterprises tend to rely on bulk orders from overseas clients to gain corporate profits and sustain global competitiveness, but are unlikely to maintain product or service competitiveness in the global market because of failure in fundamental cost reduction. This study investigates the practice of the Amoeba Management System (AMS) when applied to Axiomtek, Advantech, Golden Friends Corporation, and three European companies. By comparing the scenario of Kazuo Inamori’s AMS in Kyocera Corporation and how he applied it to Japan Airlines with the scenario of implementing the AMS in the said Taiwanese (i.e., Axiomtek, Advantech, and Golden Friends Corporation) and European companies while analyzing the problems arising from the implementation in these companies, the study finally identifies the characteristics of Taiwanese companies that are suitable for adopting the AMS. The study findings reveal that the implementation of AMS is effective in four types of Taiwanese enterprises: (1) enterprises whose owners motivate employees toward achieving corporate goals, (2) enterprises that adequately apply the AMS to their accounting management systems, (3) enterprises that apply a market-based approach to developing their enterprise resource planning systems, and (4) enterprises that provide employees with competitive salaries and benefits packages.