委外，這項哈佛商業評論譽為二十世紀重要的管理措施之一，即是策略性地透過外部資源來從事組織內非核心的活動事務。在快速變動的經營環境下，過往強調以規模經濟來獲得企業競爭優勢，已被彈性資源所取代。為企業價值鏈核心的人力資源，也藉由外部機構所提供的服務及產品，將非核心的人事業務委外，以專注於與組織策略及發展相關的核心活動，成為名符其實的企業策略夥伴。茲此，本研究目的在於探討企業進行人力資源措施委外的考量為何?並進一步地探討哪些人力資源措施需要進行委外以達成不同的組織目標?本研究將以實證研究的方式，彙整並分析臺灣企業的委外現況，且針對各項人力資源措施委外程度與企業策略性目標之間的關連性進行深入探討。 本研究以臺灣各大企業為母體，並以「人力資源部門主管」或是「公司人力資源委外專案之負責人員」為填答對象，寄發550份問卷，有效回收樣本99份，其中，有效樣本以員工100人以上之中大型台資企業為主，並以階層迴歸分析驗證假設。 實證結果發現，公司規模與人力資源部門人數、產業別以及人力資源措施委外程度具有顯著相關性；另外調查中也發現，除了教育訓練、人力資源資訊系統及招募甄選的委外程度較高之外，其餘的人力資源措施委外現況並不顯著，與企業對於委外可能帶來洩漏營業機密以及對服務品質的疑慮等考量，不無關連；至於在人力資源措施委外程度與企業策略性目標的關連性上，所有施測的人力資源委外項目中，僅有當企業以取得外部專家能力為策略目標時，提高執行教育訓練委外的程度將越顯著。 Outsourcing is considered as the most important managerial arrangement in the twentieth century by Harvard Business Review. It means that the organization relies on outside resource to perform non-core activities. In the dramatic changes of business environment, the competitive advantage from economics of scale is substituted with the flexibility in resource use. In order to become the real strategic partners, Human resource, the core of the value chain, focuses on the activities related to the organizational development strategy by outsourcing the non-core HR activities to external vendor. Therefore, the purpose of the study is to discuss the concerned factors during the outsourcing decision making, and the use of the outsourcing in term of achieving different stragtic objectives.By empirical method, we are likely to discuss which HR activity is the company in Taiwan tend to outsource and the relation between the degree of HR outsourcing and the company strategic objective. We have sent 550 questionnaires and got 99 usable samples in the study, and our data is provided by HR executive or the person who is charge of HR outsourcing projects.The mass of usable samples comes from the median or big companies invested from Taiwan. And we adopt hierarchical regression analyses to test the hypotheses. Our findings are as follows: there are significant relations between the company size and the size of the HR staff. And the study gets the same results in industry and the size of the HR staff the degree of HR outsourcing. Otherwise, except traing, human resource information system (HRIS) and recruiting, it’s not popular to outsource HR activities in Taiwan. The reason should be that the companies are still worried about the divulgence of business secrets and the quality of the service. Furthermore, in all testing HR activities, the degree in outsourcing the execution of training would increase significantly when the stratrgic objective focuses on accessing the enternal expertise.
