對臺灣五十二家製造業組織結構進行調查研究，其結果雖大致符合一般組織理論，然而進一步對細目分析，卻顯現若干特殊之處，此即：1)組織複雜性與集中性雖呈負相關，但卻是由於空間分散所引起，而非如一般之由於垂直分層深水平分殊所導致。2)組織複雜性與正式性之相關，雖有符合組織理論的趨勢，卻未達到統計顯著的水準，究其原因，仍是水平分殊未能發揮預期的用有以致之。3)組織正式性與集中性的相關，基本上亦符合組織理論，惟詳加探究，則低專技人員組織結構，並非單純的集中性與正式性呈正相關，而是有若干細目與另一構面呈負相關，此是否係我國管理措施的特殊性所造成，則尚難確認。 總之，上述特殊之諸現象，究係我國在特定時空下的產物，抑或在組織理論上有其普適性，這就仍需更多的研究始可能有所論斷。

After investigating and analyzing the organization structures of 52 manufacturing firms in Taiwan, it shows that their correlations and basically consistent with Organization Theory. However, the further detail analysis reveals some special points as follows: 1) Unlike the prevailing theory that the negative correlation between organizational complexity and centralization comes from vertical and horizontal differentiation, instead, it comes from spatial dispersion. 2) The same reason mentioned above also makes the correlation between complexity and formalization unable to reach statistical significant level. 3) The correlation between formalization and centralization is also basically consistent with Organization Theory. However, in low experts rate organizations, some parts of formalization and centralization are in negative correlation with each other by unclear reason(s), thereby differentiates from the simple conclusion drawn by Organization Theory differentiates from the simple conclusion drawn by Organization Theory which states that the correlation between formalization and centralization supposedly shall be positive.