線上安全稽核（Line Operations Safety Audit, 簡稱LOSA），是由專家及受過高度專業訓練的觀察員，實地跟隨座艙飛行組員參與整個航程，以收集他們在飛行時的正常行為及情境因素資料，提供分析飛航操作安全的基礎。國際民航組織（ICAO）、美國聯邦航空局（FAA）、國際飛安年會（Flight Safety Foundation）已將LOSA列為未來飛安管理系統上所積極推動的一項重點計畫，後續可能建立為國際的標準制度加以實施。
　　為了及早與國際飛安制度接軌，本研究由回顧相關文獻後，提出機師對公司信任度、對LOSA的態度及公司安全文化三個會影響LOSA實施成效的因素，並以問卷調查的方式，利用典型相關分析及結構方程模式探討其相關性。主要發現為：1.利用典型相關分析各構面對LOSA實施成效，構面間都存在正相關性，皆為LOSA實施成效的影響因素之一；2.結構方程模式分析中，公司信任度對安全文化及LOSA成效呈顯著的正相關，LOSA態度對LOSA成效亦有正面的影響。3.目前個案航空公司LOSA實施成效並沒得到機師普遍的認同，因此尚需長時間的持續觀察；4.不同國籍機師對於從西方發展的LOSA，受到國籍背景的影響，外籍機師在LOSA接受度上顯著高於本國籍機師。

　　Line Operations Safety Audit (LOSA) is a program that uses experts and highly trained observers to collect data about flight crew behavior and situational factors on normal flights for the analysis of flight operations. International Civil Aviation Organization (ICAO), Federal Aviation Administration (FAA) and Flight Safety Foundation (FSF) have incorporated LOSA into the main program moved actively of aviation safety systems, and the implementation system of international standards may be established.
　　The pilot’s trust in company, their attitude toward LOSA and safety culture of the company are the three main factors of influence in the effect of LOSA and the analysis of Canonical Correlation and Structural Equation Modeling (SEM) among them are also presented after with survey results. There are four main findings in this research. First, there are significantly positive correlations between all the three factors and the effect of LOSA by the analysis of Canonical Correlation. Second, there are significantly positive correlations between trust in company and safety culture, and between trust in company and the effect of LOSA by the analysis of SEM. Third, the effect of LOSA has not been acknowledged by most pilots in the case of this research. Therefore, the effect of LOSA is yet to be observed. Fourth, the foreign pilot’s acceptance of LOSA is significantly higher than the native pilot’s.

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