台灣企業的人力資源管理實務，隨著台灣經濟的發展而逐漸蛻變。在經濟發展上，台灣已經由勞工密集轉向資本密集的商業發展；另一方面，產業結構也由製造業轉向服務業為主的狀況，這樣的轉變也反映在人力資源管理實務的運作。因此，針對台灣不同產業間其人力資源管理實務有其探討研究的必要性。
　　本研究採用質性個案面談，分析台灣服務業、製造業共六間企業人力資源實務對人力資本投資的運用情況。研究結果發現，不同產業的企業在部分人力資源實務運作上會有差異。此外，台灣企業的人力資源實務，不論任何產業皆對人力資本有所影響。並且，不同產業的企業其人力資本的展現也會有所不同。最後，本研究提供企業內部人員與不同產業企業人力資源實務管理之建議，以提升企業人力資本。

The primary objective of research is to investigate the relationship between HRM practices, Human capital, and natural of industry. HRM practices in Taiwan have been developed with Taiwanese economic structure. Indeed, it has changed from traditional labor-intensive to a more capital-intensive marketplace. Simultaneously, the Taiwanese industrial structure is transitioned to service-oriented industry dominated structure. The entire service-oriented industry accounted for percentage 68.8 of nominal level of GDP in 2011(DGBAS, 2012) Hence, because of transition, it is essential to investigate industrial HRM practices’ difference.
Qualitative research is conducted with case studies by interviews. The results of the research are summarized as follow: (1) The HRM practices between manufacturing and service-oriented industrial firms in Taiwan are different among specific functions; (2) The appropriate firm’s HRM practices can enhance human capital of the firm; (3) The HRM practices between manufacturing and service-oriented industrial firms in Taiwan are different. Conclusion, managerial implications and suggestions for future research are discussed in the end.

論文審定書 i
致謝 ii
中文摘要 iii
Abstract iv
List of Figures vi
List of Tables vii
Chapter 1 Introduction 1
1.1 Research Background HRM development in Taiwan 1
1.2 Research Motivation and Objective 3
1.3 Research Procedure 5
Chapter 2 Literature Review 6
2.1 Theoretical Background of SHRM: RBV 6
2.2.1 HRM Practice Researches in Different Industries 12
2.2.2 The Definition of HRM Practice 13
2.3 Human Capital 20
2.4 Linking HRM Practice and Human Capital 26
Chapter 3 Research Methods 28
3.1 Research Structure 28
3.2 Data and Procedures 29
3.3 The Sample 31
Chapter 4 Analysis and Results 37
4.1 The HRM Practices of Case Studies 37
4.2 HRM practices and industries 53
4.3 HRM Practices and Human Capital 65
4.4 Firms’ Human Capital in HR Architecture 83
Chapter 5 Conclusion and Suggestion 88
5.1 Conclusion 88
5.2 Managerial Implications 90
5.3 Limitations 92
5.4 Suggestions for Future Research 92
Reference 93
Appendix I Business Interview Plan and Questionnaire 99

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