面對經濟環境變遷，中小企業面臨極大之挑戰，很多中小企業想要轉型或提升競爭力，在轉型的過程中，擁有符合需求的人才是很重要的。因此，企業訓練與人才培育之議題更顯重要。為了鼓勵企業培養出更多優秀的人才以提升企業競爭力，行政院勞工委員會職業訓練局（職訓局）每年對於符合訓練補助門檻的優良企業都會進行適當的補助，並且遴聘評核委員以訓練品質評核系統（Taiwan TrainQuali System, TTQS）計分卡為工具，對於接受補助之企業進行訓練品質之評鑑，檢視各企業之訓練狀況與執行成果。本研究希望藉由TTQS評核委員的多年實務經驗歸納出影響TTQS評核之46項重要因素，運用灰關聯分析法（Grey Relational Analysis, GRA），探討企業導入TTQS訓練品質系統後，評核成功重要因素之排序及權重，並依序篩選及萃取出最重要的關鍵因素。研究顯示，經由整理歸納出的重要因素，經過灰關聯分析所獲得的相對權重大小排列後，依序萃取出四項關鍵因素分別為「高階主管的支持與決心」、「訂定明確的訓練目標與需求的計畫」、「連結企業組織績效」以及「企業有持續改善的作為」。其次，本研究另依據上述四項關鍵因素提出12項具體作法及2項研修建議，將有助於建構產業訓練模組，進而全面提升訓練品質。

Small and medium-sized firms are facing great challenges due to the change of economic and environment. Firms seek for transformation in order to remain competitive. During transformation process, it's important to have talented employees whom can fulfill firms' needs. Therefore, how to provide training becomes an important issue. In order to encourage firms to train more talented employees for enhancing firm competitiveness, Bureau of Employment and Vocational Training (BEVT) has appointed auditors to evaluate the firms using Taiwan TrainQuali System (TTQS) scorecard, and provided training subsidies annually for firms whom have meet training subsidy standard.This study expects to summarize the impacting factors of 46 important factors which were identified by TTQS auditors' years of practical experience. Grey Relational Analysis (GRA) was used in this research, in order to sort and weight the importance of each factor for firms whom have imported TTQS, and then determined the important key factors of success after TTQS evaluation.Based on the research result which was analyzed by GRA sorting and weighting, 4 key success factors were found as follow: 1. Support and commitment from executives; 2. Clear goals and needs of the training plan; 3. Training plan links to firm performance; and 4. Continuous improvement of training system. Basis on those 4 key factors, 12 particular practices and 2 suggested modification were provided, in order to assist industries to construct training modules, and enhance overall quality of training.