隨著科技進步、競爭日趨激烈，企業為在高度變動的環境中求得永續經營，除強調生產技術上的研發、創新外，近年來更逐漸重視起組織的人力資本。策略性人力資源管理理論的興起，強調員工為組織創造持久競爭優勢的重要資源，組織如透過與組織經營策略的結合來規劃並執行人力資管理政策與實務，可望有效提升組織績效並達成其策略目標。本研究即以此觀點為基礎，藉由實證分析探究高績效工作系統與組織績效之關聯性，並瞭解員工離職與人資部門涉入組織策略的程度是否在高績效工作系統與各組織績效構面之關係中分別具有中介及干擾效果。 本研究採郵寄調查方式取得樣本資料，以全台上市櫃企業為研究對象，共寄發1,130份問卷，回收有效問卷229份，有效問卷回收率約20.27%。樣本資料經初步統計運算後，以相關及階層迴歸分析探討各變數間之關係。 實證結果顯示：(1)組織採行完善程度越高之高績效工作系統，其組織服務品質、生產水準及創新率越佳；(2)高績效工作系統的完善程度對於員工離職具有正向影響，組織採行完善程度越高之高績效工作系統，將導致員工離職率提高；(3)員工離職率對於組織財務帳面及資本市場表現具有負向影響，員工離職率越高，組織之財務帳面及資本市場表現越差，且員工離職並不影響高績效工作系統與組織績效之關係；(4)人力資源部門涉入組織策略的程度對於組織績效不具影響效果，但其對於高績效工作系統與組織產出與資本市場產出間之關係具有正向調節效果。 關鍵詞：高績效工作系統、員工離職、人資部門涉入組織策略的程度、組織績效 Nearly a decades ago, high-performance work system (HPWS) has been recognized as a potential source of corporate competitive advantage, and growing empirical evidence have found the effects of HPWS on firm performance. However, there are few studies which have clarified the casual relationship between HPWS and firm performance. The purpose of this study is to examine the relationship between high-performance work system (HPWS) and firm performance (organizational output, financial output, and capital-market output) and test the effects of employee turnover and the level of human resource department’s involvement in organizational strategy in the relationship as a mediator and a moderator, respectively. Data were collected from human resource departments in 229 TSE and OTC listed companies in Taiwan. Through the work of recording and transforming survey data, correlation and regression analyses were proceeded, the results showed the following: (1) a positive relationship between HPWS and organizational output; (2) negative relationship between employee turnover and financial output and capital-market output; (3)the relationship between HPWP and firm performances were not mediated through turnover but partially moderated through the level of human resource department’s involvement in organizational strategy. Keywords: high-performance work system (HPWS), turnover, HR involvement in organizational strategy, firm performance.