美國經濟是近年來管理的熱門主題，除了提升產業競爭例外，生活中組織的美學也應受到重視。傳統的組織管理者眼於豬肚的設計與效率的追求，忽略對柔性與靈性的關懷。本文由美學內涵切入，定義組織美學內涵包括從空間、產品、訓練三構面進行產業觀察。研究目的有二，意識以新竹科學區廠商346價為對象，進行問卷普查，有效樣本118份，有效回收率34.1%，檢驗六大產業組織美學三構面的實踐；二是檢驗組織美學的實踐是否會應為廠商不同規模與營業有所差異。研究發現空間、產品訓練美學已落實於高科技廠商中，且此三構面具顯著的相關性；此外。廠商原工人數與營業額不同時，組織美學的落實狀況亦有所差異，員工總數與營業額愈大時，落實程度可能愈高。本文根據上述研究發現，提出對學術與實務的相關建議。

Organizational Aesthetics is a hot research topic in recent years. In addition to improving industry competitive advantage, the life with aesthetics should be emphasized. Traditional management focuses on system designed and efficiency searched and ignores the topic of soft and spiritual management in organizations. The purpose of this study is to explore the existence of organizational aesthetics in Taiwan and its moderating effect on size and capital. This research was conducted via survey questionnaires sent to companies in Taiwan‘s Hsinchu Science Park 346 questionnaires were sent out, with 118 responses, and of those, 34.1% were considered to be valid responses. This survey discovered that aesthetics in the work environment, products and training already exists in the Science Park. The overall findings are that Organizational Aesthetics already contributes to organizational quality in Taiwan’s high tech industries. We hope that this study marks the beginning of understanding another aspect of organizational effectiveness, and will spur further industry and academic study.