臺灣博碩士論文加值系統

人力資本是所有無形資產中最具獨特性、最具核心價值的資產，學者更將之喻為「組織的心臟、智慧與靈魂」，內部員工所擁有的技能與知識能夠增加生產力，對企業而言可視為是一種資本，內部員工可透過身上無形的資源提升對組織的價值。而本研究以大陸當地台商為樣本，探討度探討人力資本策略是否會透過人力資本之類型，進而影響企業的組織績效。
為了驗證三者之間的關係，本研究使用引用陳盈全(2006)人力資本策略及人力資本之問卷資料並結合工商時報委託中華徵信所所調查台商TOP 1000大排名之財務數據，研究期間為2006-2007年。調查大陸台資企業對人力資本之運用，證實三者之間的影響關係。本研究實證結果認為用人力資本之價值性及獨特性可對台商組織績效產生正向影響，但人力資本策略會透過人力資本對組織績效有所提昇，在此次的研究結果中並未獲得支持。

Human resources is with the most unique core value among all those intangible assets in the world. Some scholars even consider it as “heart, wisdom and soul of the company structure.” The ability and skill owned by employee are usually bringing more productivity, which is valued as the important assets for enterprises. In this case, this intangible assets offered by employee will increase value for the whole company structure. This thesis attempts to discuss if human resources strategy will be divide into many types and further to affect the achievements of enterprises. For the record, this thesis will use Taiwanese businessmen’s experience in China as samples to do the research.
To analyze the connections among human resources strategy, human resources types, and achievements of enterprises, we will quote the questionnaire’s data about the connection between human resource strategy and human resources asset from Chen,Ying-Chuan’ s research (2006) and financial research of top 1000 Taiwanese businessmen in China. These numbers are from China Credit Information Service Ltd hired by Commercial times.
The research period is from 2006 to 2007. From this research, we can see the uniqueness and value of human resources asset will affect positively Taiwanese business in China. However, this thesis’ outcome will not approve one atmosphere: human resources strategy will not enhance business’ achievement apparently.

摘 要 I
Abstract II
章節目錄 III
表 目 錄 V
圖 目 錄 1
第一章 緒論 2
第一節 研究背景及動機 2
第二節 研究目的 5
第三節 研究範圍 6
第四節 研究流程 7
第二章 文獻探討 8
第一節 人力資本 8
第二節 人力資本的策略 13
第三節 人力資本的類型 18
第四節 組織績效 25
第五節 假設推導 32
第三章 研究設計與方法 36
第一節 研究架構與研究假設 37
第二節 研究變數操作性定義與衡量 39
第三節 分析方法 43
第四節 研究期間及樣本選取 45
第四章 研究分析與結果 47
第一節 相關分析 48
第二節 人力資本與組織績效之關係 51
第三節 人力資本策略與組織績效之關係 54
第四節 人力資本對人力資本策略與組織績效之中介效果 57
第五節 驗證假設結果 60
第五章 結論與建議 61
第一節 結論 61
第二節 管理意涵 63
第三節 研究限制與後續研究建議 65
參考文獻 67


 

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