本論文分析軍中近年來軍官士兵自戕事件, 發現是當事人個別的微觀因素和軍隊組織的宏觀因素互動作用之結果。軍隊的超科層體制下所實施的泰勒式X理論管理, 是國軍幹部管理思想教育不夠確實所致, 間接導致各個不幸事件之發生。事實上, 現代化的管理思潮早已見諸幹部教材之中, 人性化的管理技術為其強調之觀念, 卻因為在教育幹部上的疏忽, 而有理想與實際背道而馳的現象。因此, 往後之努力應朝向有效的管理策略之研究發展, 落實幹部管理思想之教育, 方能發揮最高效率的組織管理功能。 This paper examines the series of suicidal incidents conducted by officers and soldiers in recent years. Such misfortunes are found to have been directly caused by factors of the organization. The Tayloristic Theory-X management applied by the super-bureaucratic military system is resulted from the insufficiency in management education of officers, which, in turn, has indirectly contributed to the occurrence of such incidents. In fact, modern management thinking have appeared in the text books for officers for years, and human technology has been an concept of emphasis. The phenomenon that the practice of management functions in opposite to the originally postulated ideal is attributable to the long negligence in officers' education. Therefore, future efforts are suggested to be directed toward the development of efficient management strategies as well as the education of officer with such knowledge. The best performance in organization and management of the military becomes foreseeable as a result.