在資源基礎觀點下，企業資源部署能力的基礎是建立在人力資本資源之上。因此，有關企業競爭優勢與組織績效的研究，應以人力資源與其管理制度為焦點。此外，由於競爭環境的改變，使得企業中人力資源的角色也急遽轉變為策略性人力資源角色，更積極深度的參與組織各項規劃。因此，本研究期望藉由探討各項人力資源管理制度對組織財務績效的影響，以及透過了解人力資源涉入組織規劃的程度對於人力資源管理制度與組織財務績效之調節效果，來提供實務界在設計及執行人力資源管理制度與推動人力資源涉入組織規劃時相關之參考與建議。 本研究以國內外學者對於人力資源管理制度、人力資源涉入組織規劃程度及組織績效的相關理論與研究為基礎，針對國內人力資源主管為對象，以電子問卷方式發放填答，並利用台灣證券交易所、公開資訊觀測站、企業年報、財務報表及公開說明書等書面資料資訊作為次級資料分析。利用迴歸分析探討組織財務績效受到前期人力資源管理制度與人力資源涉入組織規劃程度的影響。 本研究假設驗證結果如下： 一、發展制度對每人營業收入成長及每人稅前淨利成長有顯著且正向之影響。 二、嚴謹的甄選制度對每人稅前淨利有顯著且正向之影響但對每人稅前淨利成長卻有顯著且負向之影響。 三、員工參與對每人營業收入成長有顯著且正向之影響。 四、競爭性薪酬與每人稅前淨利有顯著且正向之影響，但對每人營業收入成長及每人稅前淨利成長卻有顯著且負向之影響。 五、透過人力資源涉入組織規劃程度及人力資源管理制度的交互作用，人力資源管理制度對每人營業收入、每人稅前淨利、每人營業收入成長及每人稅前淨利成長等之組織財務績效都顯著地提昇了解釋能力。 Under the Resource Based View, the competitive edge for the organization is human capital. Therefore, Human Resources Management System is the key focus for understanding of organization competitiveness and firm performance. Furthermore, role of human resource has turned into a strategic partner and involved in all levels of planning due to the high competition environment. This study explores how Human Resources System impact directly to firm financial performance and examines the relationship between HR systems and firm financial performance interacted by the degree of HR involvement in organization planning. Recently, in the literature scholars have developed HR systems lead to sustainable competitive advantage. Using the survey result from heads of human resources by electronic questionnaire and supported by the data from Market Observation Post System in Taiwan Stock Exchange Corporation, Annual Reports, Financial Reports & Public Information, we use regression analysis to examine the hypotheses to conclude that : 1. Development System positively impacts average revenue growth per person and average pretax profit growth per person. 2. Selection System positively impacts average pretax profit per person but negatively impacts average pretax profit growth per person. 3. Employee Involvement positively impacts average revenue growth per person. 4. Competitive Compensation positively impacts average pretax profit per person but negatively impacts average revenue growth per person and average pretax profit growth per person. 5. Interaction result from HR Systems and Degree of HR Involvement in organization planning significantly increases the impact between HR Systems and firm financial performance.
