企業勞資關係內涵的建構，可以測定其勞資關係的和諧程度。首先，本研究經過正式施測於研究對象之員工，計回收有效問卷173 份，透過重要性分析、內部一致性分析及項目分析等統計分析後，發展出勞資關係「內涵」。第二，依據上述方法編製之企業勞資關係模型及評估準則，本研究結合層級分析法與德菲法建立一個勞資關係評估模式，並以建立評估準則及架構AHP 權重分配，得到準則權重排序後，確立了勞資關係「內涵」的評估模型及其構面和評估因素。本研究之重要結論如下：（1）員工對影響我國企業勞資關係重要因素之認知，包括勞資協商等五項。（2）員工對影響該企業勞資關係重要因素之認知，包括勞資協商等五項。（3）企業勞資關係評估準則，包括勞資協商等四大構面及請假率等十八項等因素。本研究之貢獻包括：（1）確立企業勞資關係構面；（2）企業勞資關係影響因素之權重；（3）員工對企業勞資關係之解讀。研究結果提供政府及實務界在處理勞資關係時之參考。

This research aims to analyze the issues and find out the key contents of industrial relations (IR) within the enterprises in Taiwan. The research combines two methods to create a model for IR by applying the Analytic Hierarchy Process (AHP) and the Delphi Method. Firstly, the research developed a questionnaire of IR was distributed to employees of sample enterprises, and 173 questionnaires were returned. Secondly, assessment techniques were used to establish criteria, analyzing the distribution of the AHP framework and obtaining results by grading factors. The conclusions are: There are five important factors which impact upon IR according to the employees of the sample enterprises. The contents of IR can be subdivided into four dimensions and eighteen different items based on the principles for evaluating criteria. Contributions of this research include: (1) establishing the dimensions of industrial relations; (2) grading the importance of factors within industrial relations; (3) finding out the differences and interpreting of industrial relations between laborers and management. Recommendations are made for the government, as well as for enterprises in dealing with the issues of IR whenever a dispute occurs.