在企業中傳統的人力資源各功能都是自行提供，但是近年來委外的議題越來越廣泛的被討論。根據美國企業雜誌(INC.500)於2004年公布的調查結果顯示，目前有18家人力資源委外服務提供者被列入發展最快速的企業，財富(Fortune 500)及富比士(Forbes 500)中皆有企業為專業之人力資源服務提供者。
本研究欲探討台灣目前具代表性的成功人力資源服務提供者的經營現況與在專業性服務業的領域中所擁有之企業資源，並根據此些資源以交易成本理論觀點來分析實務上其所採取的競爭模式與策略，且進一步探討提供者根據此些策略的實施，能為顧客帶來何種經濟效益。
本研究利用個案研究法，以五家全球性人力資源服務提供者在台灣所設之分公司為樣本，透過個案公司之深度訪談稿，並輔以國內、外相關文獻，推導出人力資源服務提供者之經營策略模型。
本研究發現，企業資源與企業品牌各具有影響降低交易成本中各項目之實務作法，而根據交易成本之降低，有助於人力資源服務提供者建立與顧客之信任合作關係，進而透過信任合作關係的助益，提供者可為顧客提供更多人力資源功能服務上之附加價值與經濟效益，最後透過顧客的滿意與回饋，建立更深厚之專業知識與增加品牌價值。

Traditionally human resource functions are performed in house, but recently the subject on outsourcing human resources is becoming more and more popular. According to an article published in 2004 by the INC. 500 magazine, 18 human resource service providers were chosen to be the most fast growing corporation in the US, in the mean time the Fortune 500 and Forbes 500 corporations listings both had human resource business process outsourcing firms listed inside.
This research focuses on successful human resource service providers in Taiwan, the main objective will be finding out what current environment are they facing and what kinds of corporate resources do they possess to cope with their business operational needs. Using these findings as the basis, we employ the Transaction Cost Theory to do further analyze in their competitive and strategy model. Further more, by applying these strategies what economical profit can the service provider bring to there customers.
In this research, we use a case study approach and employ the in-depth interview technique which includes five global human resource service provider’s Taiwan branch as are research sample. Moreover, by using domestic and international references as auxiliaries, we can draw out the business model of the human resource service providers.
The inference of this thesis is that corporate resources and brand can decrease the transaction cost triggered by outsourcing activities, and by decreasing transaction cost the service providers can establish trusting and cooperative relationships more successfully. When trusting relationships are in place, service providers can deliver more added value and economic profits based on their originally service content. Last but not least, by absorbing the feedback from satisfied customers, human resource service providers can accumulate solid professional knowledge and increase brand value.

目錄 I
表目錄 III
圖目錄 V
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討 5
第一節 委外理論 5
第二節 人力資源功能委外 8
第三節 經營策略之相關文獻 15
第四節 委外之相關理論探討 20
第五節 人力資源服務提供者之相關理論 34
第三章 研究方法 39
第一節 個案研究法 39
第二節 研究架構 40
第三節 研究過程 41
第四章 個案公司研究分析 45
第一節 A個案公司訪談分析 45
第二節 B個案公司訪談分析 61
第三節 C個案公司訪談分析 77
第四節 D個案公司訪談分析 90
第五節 E個案公司訪談分析 101
第六節 個案之綜合分析與歸納 113
第五章 結論與建議 134
第一節 研究結論 134
第二節 研究建議 140
第三節 研究限制 142
參考文獻 143
附錄 訪談問題大綱 151

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