教育訓練是企業組織在維持競爭力時，必須投入資源的活動。然而，目前缺乏一套客觀的訓練評估方法，致使教育訓練難以展現其真正價值。本研究利用Kirkpatrick (1998)提出訓練的四階段評估模式(Four Levels Model)，發展出評量訓練結果的四種效益；然後結合差異理論(Discrepancy Theory)，來解釋造成這些效益差異的原因所在。
在模式驗證的部分，我們以「商業電子化人才培訓計劃」的培訓學員為研究對象，採用問卷調查法。調查標的則針對學員感覺的培訓滿意度、培訓助益、轉換工作意願、與轉換工作能力等效益變數、以及學員與訓練單位在課程內容、課程安排、與課程實施等方面的注重差異來加以衡量。回收的197份資料分析結果顯示，學員在講師的專業知識、教學態度、與表達技巧上有較高的滿意度；學員認為所學對於公司的策略規劃上較有幫助；學員認為受訓增加其轉換工作能力與工作機會，但想要求更好工作的意願卻沒有增加。此外，調節迴歸分析結果發現，培訓課程安排與培訓課程實施是影響學員培訓滿意的重要變數。

Training is an indispensable activity for any organizations. However, a reliable method for justifying the value of training is not yet established. This study intents to develop such a method to fill the gap. We first propose four indicators to measure the training effectiveness based on Kirkpatrick's (1998) Four Levels Model. This is followed by modeling the impact of the gap between the wants of trainees and the amount they perceive is delivered by their training program. The model is based on discrepancy theory and predicts the gap is closely related to the indicators. Finally, model predictions hold true for a sample of 197 trainees of the e-Business training program. Results from moderated regression analysis indicate that both the training program design and training program implementation that trainees perceive as matching their wants have significant impact on the trainees' satisfaction.