Taiwan local banks import MA(Management Associate) system from international banks to train their own apprentices for the future. They attract excellent talents by high payments and perfect training programs. However, this makes existed employees feel worthless. This study applies the equity theory¡] Folger & Greeberg, 1995¡^, conflict theory ¡]Pondy,1967¡^and organizational commitment (Porter, 1974) to make the research framework , hypotheses and questionnaire. It tests hypotheses through quatitative research. In order to improve the comprehensiveness, this study made some interviews from existed employees and MAs. The results of this thesis are: 1. The relationship of organizational conflicts between different positions: The results of quantitative testing and interviews both find MAs and existed employees do have conflicts, especially for existed employees. No matter what seniority is, existed employees do not feel comfortable with MA¡¦s higher salary, status and job grade. This is the main source of conflicts. 2. The relationship of organizational equity between different companies: The employees between different companys possess significance differences in the perception of the organizational equity. There are two reasons supporting this result. One is the different recruiting processes between different companies. The other one is the diversity of MA programs. 3. The relationship of organizational conflicts between different companies: Divide organizational conflicts into two dimensions from the factor analysis- goal conflict and interactive conflict. Then, the employees between different companys possess significance differences in the perception of the organizational conflict. There are two points of view on the result. One is the equal level of graduation and capability of existed employees. The other one is the unfair performance evaluation.