論文提要內容：
為因應全球化經濟快速變化與激烈的競爭環境，組織面臨降低成本與改善顧客服務的壓力。生存之道唯有將有限的資源集中於核心業務，並將核心業務以外的價值活動進行委外，致力於維持精簡彈性的組織結構，以降低成本及提高作業效率。因而委外儼然成為近年來企業界的重要趨勢。
本研究參考國內各家之長及佐以國外實務做法將人力資源功能詳細分類，欲藉此對於國內企業採行人力資源功能委外之現況資料加以蒐集，並針對此一分類作更進一步的探討。
本研究藉由敘述性統計及卡方檢定分析，對119家採行委外企業，及100家未採行委外企業進行研究，除企圖瞭解企業選擇了那些人力資源功能委外，也對企業委外的考量因素、企業的規模與行業別和年資與人力資源功能委外的關係、企業在人力資源功能委外過程所遇到的問題、企業選定外包商的標準及企業選擇不將人力資源功能委外的原因，做一合併性的探討。
研究結果發現現今台灣企業人力資源功能委外，仍以招募類及教育訓練類為主體；委外考量除經濟因素外，也加入了核心能力的發展；而企業的規模、成立年資、行業別與人力資源功能委外無明顯關聯；「缺乏足夠有資格可供遴選的外包商」、「不能有效地管理與外包商的關係」是企業在人力資源功能委外過程所遇到的主要問題；「外包商過去的績效與產業經驗」是企業選擇外包商的首要標準，顯示交易成本中的事前成本為企業所重視；「避免營業祕密或重大資訊外洩」及「服務品質難以掌控」，則是企業不願將人力資源功能委外的主因。

In order to face the dramatic changes of global economy and survive under highly competitive environment, a lot of companies put efforts to decrease production costs and improve customer service in recent years. Many organizations, which will concentrate on their core business and outsource the others, are trying to create simple and flexible organization structure to lower costs and improve working efficiency. Those show that outsourcing, which more and more organizations pay attention to, has become an important issue in these years.
Based on current human resource function classification both in Taiwan and other countries, we would like to explore and discuss those HR functions which companies in Taiwan tend to outsource now.
We have surveyed 219 companies in Taiwan that included 119 companies which outsourced some HR functions and 100 companies which did not outsource HR functions. The analytical methods, descriptive analyses and Chi-square test, were adopted in this study to help us understand which HR functions those companies choose to outsource. Moreover, we will also discuss what factors they have concerned during the outsourcing decision making, the relationship among company size, industrial field, year of establishment, and HR outsourcing functions, the difficulty they met while HR function outsourcing, outsourcers selection, and the reasons why those companies choose not to outsource HR functions in this study.
The result indicates that most companies tend to outsource their HR functions of recruitment and training. The reasons to outsource those HR functions are mainly on cost-effective concerns and organizational core competence development as well. Besides, no significant result shows on the relationship among company size, year of establishment, industrial field and HR outsourcing functions. The main difficulties which those companies meet are that there are not enough qualified outsourcers to choose and they can not keep a good relationship with those outsourcers. While considering the qualified outsourcers, their experience and performance in the past are the major concern which implies that the transaction cost is the important issue for those companies. The dissatisfied outsourcers’ service and the internal important information protection in the company are the main concerns for those who did not outsource their HR functions.

目 錄
第一章 緒 論 …………………………………………………………1
第一節 研究動機 …………………………………………………………1
第二節 研究目的 …………………………………………………………4
第三節 研究流程 …………………………………………………………5
第二章 文獻探討 ………………………………………………………6
第一節 人力資源管理概論 ………………………………………………6
第二節 主要委外之相關理論探討 ………………………………………16
第三節 人力資源管理活動的委外 ………………………………………25
第四節 小 結 …………………………………………………………37
第三章 研究方法 ………………………………………………………38
第一節 研究架構 …………………………………………………………38
第二節 問卷設計與內容 …………………………………………………39
第三節 研究對象 …………………………………………………………40
第四節 資料分析與整理方法 ……………………………………………41
第四章 研究結果 ………………………………………………………… 42
第一節 樣本背景資料分析 ……………………………………………… 42
第二節 人力資源管理功能委外項目分析 ……………………………… 42
第三節 人力資源管理功能委外的動機與收穫 …………………………54
第四節 選擇外包商的考慮因素與障礙 …………………………………58
第五節 人力資源管理功能委外的負面結果 ……………………………60
第六節 人力資源管理功能委外後的人力資源部門規模變化 …………61
第七節 企業人力資源委外的發展 ………………………………………62
第八節 企業拒絕HR委外的原因 ………………………………………66
第五章 結論及建議 ………………………………………………………67
第一節 研究結論 …………………………………………………………67
第二節 建 議 …………………………………………………………69
第三節 研究限制 …………………………………………………………71
參考文獻 …………………………………………………………………72
附錄一 問 卷 ……………………………………………………………83
附錄二 HR Functions That are Outsourced completely Partially or not at All ……...90
附錄三 Building HR Competency ………………………………………92
附錄四 A Skills-knowledge-trait Model ………………………………93
附錄五 人力資源管理功能委外情形統計一覽表 ………………………94
附錄六 企業將委外人力資源功能 ………………………………………96

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