在國際化的潮流及競爭形態的變化下，人類對企業經營的重心，從有形的資產管理逐漸轉移至到人的智慧及系統的無形管理能力(Quinn et al., 1996)。而當前的管理者也多認同人力資源已成為企業最重要的資產。但是人力資源管理實務受到獨特歷史事件及其他情複雜的情境因素影響，而顯現因果模糊的特性；因此，Wright & McMahan(1992)認為人力資源管理實務難以被其他的企業模仿或被移動或複製。也突顯出人力資源管理實務是否能有效地與企業經營結合的困難度。
本研究認為，複雜的情境因素對企業經營者的影響，已轉化為無形的人力資源價值觀，進而影響人力資源管理實務的發展。因此，人力資源價值觀的構成、人力資源價值觀對組織(以組織績效為切入點)的影響、及影響人力資源價值觀的情境因素，成為本研究希望去探索的課題。本研究透過實證調查及分析，得到以下的研究發現：
一、人力資源價值觀構面的建立
1.人力資源確保的價值觀：人才吸引、招募誠信、權力鞏固
2.人力資源開發的價值觀：人才開發、團隊合作
3.人力資源報償的價值觀：利潤分享、關注員工、一視同仁
4.人力資源維持的價值觀：民主開放、集權化、自律自主
5.人力資源總體的價值觀：員工認同
二、企業可依照人力資源價值觀的差異分為三種不同的型態：(1)分權績效導向價值的企業、(2)集權重視員工發展價值的企業、(3)保守封閉官僚價值的企業。
三、企業特性對人力資源價值觀造成顯著的影響
其中具有主效果具有顯著影響的企業特性為產業別、員工學歷。透過交互作用影響的企業特性，除了產業別、員工學歷外，員工數及成立年數也具有顯著的影響。
四、人力資源價值觀對組織績效具有顯著的影響力
其中，「招募誠信」、「一視同仁」、「自律自主」、「員工認同」…等4個價值觀因素對經營績效具顯著的正面影響；另外，「利潤分享」對於相較同業的生產力則呈現顯著的負面影響。
五、企業人力資源價值觀型態(集群)差異對主觀認知的經營績效的影響具顯著差異。另外價值觀集群也透過與企業特性的交互作用，顯著影響企業客觀及主觀的經營績效。

Under the trend of internationalization and changes of the competition sorts, the focus that the mankind regards to business management, shift from tangible assets management to human's intelligence and invisible managerial ability of the system gradually (Quinn et al., 1996). And most of the present administrators admit the human resources have already become the most important assets of firms. But that the human resources management practice is be influenced by the complicated situation factor of unique historical incident and other feelings, so that manifest the characteristic with indistinct cause and effect. Therefore, Wright & McMahan (1992) thought it was difficult for the human resources management practice to be imitated, moved or duplicated by other firms. So, it appears that whether the business management could be combined effectively with human resources management practices is difficult.
This research shows that the complicated situation factor impact on firm's administrators have already turned into the invisible human resources values, and then influence the development of the human resource management practice. So, the composition of the values of human resources, the influence of human resource values on to organization, and situation factor that influencing the human resource values, become the subject hoped to explore in this research. This research investigates and analyses through the real examples, and gets the results as below:
1. Build up the frameworks (factors) of human resource values.
(1) Human resource acquisition management: “Talents attract”, “recruit honesty”, and “power consolidation”.
(2) Human resource development management: “Talents development” and “teamwork”
(3) Human resource compensation management: “Gain sharing”, “concern staff”, and “treating equally without discrimination”.
(4) Human resource maintenance management: “Democratic and open”, “centralization”, and “self-restraint and acting on one's”.
(5) The entire human resource values: “The staff acceptation”.
2. Attitude that firms can be divided into three kinds of different types according to the difference of human resource values: (1) Firms with values of decentralization and achievement-induced; (2) Firms with values of centralization and respect to staff development; (3) Firms with values of conservatism, closed, and bureaucrat.
3. Firm's characteristics apparently influence on human resource values.
“Industry type” and “staff's education” are the firm characteristics with main effect. Except the industry types and staff's education, firm characteristics apparently influence on the HR values through the reciprocal effect are “staff number” and “firm establish time”.
4. Human resource values apparently influence on management performance
“Recruit honesty”, “treating equally”, “treats equally”, “self-restraint”, and “staff acceptation” are 4 values with apparent influence on managing performance. “Gain sharing” show negative influence on staff productivity of the similar industry or more business in addition.
5. HR values types(clusters) apparently influence on comparative management performance of similar industry. Values clusters also apparently influence through the reciprocal effect on objective and subjective (or comparative) management performance in addition.

目 錄 頁次
第一章 緒論
第一節 背景與動機………………………….......................….…….1
第二節 研究目的………………………………………………..…….4
第三節 研究流程………………………………………………..…….5
第二章 文獻探討
第一節 價值觀……………………………………………………….…7
第二節 人力資源系統………………………………………………...12
第三節 價值觀與組織績效…………………………………………...15
第三章 研究設計
第一節 研究架構……………………………………………………....24
第二節 研究變數的操作性定義與衡量………………………….…...25
第三節 資料收集方法與樣本特徵分析………………………….…...28
第四節 資料分析方法…………………………………………….…...32
第四章 研究結果分析
第一節 人力資源價值觀的構面…………………….………………....37
第二節 人力資源價值觀集群分析………………………………..…...53
第三節 人力資源價值觀與企業特性之關係….…...………………….66
第四節 人力資源價值觀與經營績效之關係………...………………..75
第五章 研究結論與建議
第一節 結論………………………………………………….….….…86
第二節 建議………………………………………………………...…92
第三節 研究限制………………………………………………...……95
參考文獻
一、 中文部份……………………………………………………...…...97
二、 英文部分………………………………………………….………..98
附錄一：問卷……………………………………………………………..….102
附錄二：企業特性對人力資源價值觀影響之變異數分析………………..109
附錄三：HR價值觀因素對經營績效影響之迴歸分析……………………113
附錄四：HR價值觀集群對經營績效影響分析資料………………………119
附錄五：HR價值觀集群與企業特性對經營績效影響之迴歸分析……….121

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