勞動部統計資料顯示目前仍有一千六百多家義務進用單位未足額進用身心障礙者，然而統計實際進用人數發現為超額進用，顯示雇主對於進用身心障礙者的意願仍存在極大的分歧。 本研究彙整國內外相關文獻做為研究基礎，探討A-M-O模型與訊號理論對於雇主進用身心障礙者之正向影響、雇主進用身心障礙者的法定動機與獎助誘因、影響雇主提高進用身心障礙者的因素、多元進用對雇主的好處。 並以個案公司M公司為例，探討進用身心障礙者過程中所面臨的問題，進一步分析問題歸納出三個需求，包含：職務設計需求、環境改善需求、認知與心態需求，並借鏡四個成功實務案例的經驗，結合M公司之改善需求，提供多元的案例解析，為M公司提出建議方案：(1)引進政府資源，申請職務再設計服務。(2)與相關身心障礙團體資源連結。(3)成立專案小組，結合公司願景與落實企業社會責任。以及對政府政策、教育推廣、未來研究者分別提出建議，為企業進用身心障礙者開啟新的可能性。 ;According to the statistics of the Ministry of Labor, there are still more than 1,600 obligatory employers that have not fully hire the people with disabilities. However, the actual number of people employed in the statistics is found to be excessive, indicating that the employer’s willingness to hire the disabled people is still great differences. This study uses relevant literature as a research basis to explore the positive impact of AMO model and signal theory on employers′ disabilities in employment, the legal motivation and incentives for employers to hire people with disabilities, and factors affecting employers′ access to people with disabilities, and the benefits of hiring in diversity. Taking M company as an example to discuss the problems in the process of hiring people with disabilities, and further analysis of the problem sums up three requirements, including: job design requirements, environmental improvement requirements. Taking advantage of the experience of four successful practical cases, combined with M company′s improvement requirements, providing multiple case studies and proposing proposals for M company: (1) Link government resources and apply for job re-design services. (2) Link resources to related group of people with disabilities. (3) Establish an ad hoc group to link company vision and implementing corporate social responsibility. As well as suggestions for government policies, education, and future researchers to open up new possibilities for hiring people with disabilities.