本研究實證結果顯示，在總效果模型下，人力資本對組織績效總效果顯著(2015年樣本資料不顯著)。在直接效果模型下，人力資本對組織績效之直接效果不顯著，但是創新資本對組織績效有顯著地影響，流程資本對組織績效有影響(2016年樣本資料不顯著)。在間接效果模型下，人力資本對創新資本、流程資本皆有顯著地影響。最後，人力資本會透過創新資本、流程資本影響組織營運的績效，顯示出人力資本對組織績效有完全中介效果。 ;This study used the TSE（Taiwan Stock Exchange）and OTC（Over The Counter）companies as the research samples, and the research financial materials were obtained from the TEJ(Taiwan Economic Journal) database. This study explored the effect of human capital on organizational performance by examining the mediating model(role) of innovation capital and process capital in the different research years. Form the research findings, it shows that the total effect of human capital on organizational performance has statistical significance (except the insignificant sample data of 2015). In the direct effect model, human capital has no statistically significant influence on organizational performance. However, the innovation capital has statistically significant effect on organizational performance, meanwhile the process capital also has the significantly direct effect on organizational performance (except the insignificant sample data of 2016). In the indirect effect model, human capital has the significant influence on both innovation and process capital. Finally, human capital could influence the organizational performance by innovation capital or process capital, which also indicates that human capital has the perfect mediation effect on organizational performance.
