跨國子公司人力資源管理實務移轉成效及人力資本之中介效果研究：以在台子公司為例

MNCs' Subsidiary Transfer of HRM Practices and Mediating Role of Human Capital: An Empirical Study of Foreign Subsidiary in Taiwan

10.6147/JHRM.2007.0704.03

洪麗花(Li-Hwa Hung)；吳克(Ko Ku)；葉俊辰(Chun-Chen Yeh)

人力資本 ； 人力資源管理實務 ； 實務移轉 ； human capital ； HRM practices ； transferring practice

人力資源管理學報

7卷4期（2007 / 12 / 01）

45 - 70

繁體中文

在全球化競爭環境中，企業會移轉其具有核心能力之經營實務到其他單位。從資源基礎理論觀點，策略性人力資源管理實務所創造的社會脈絡較獨特且難以模仿是多國籍公司持久競爭優勢的利器。從體制理論觀點，這些實務是「充滿價值」對組織成員具有象徵性的意義，是組織認同的一個基礎或是員工個人滿意的一個來源(Selznick, 1957)。本研究以子公司的角度爲出發點，探討母子公司間人力資源管理移轉之成效。研究結果發現決策自主權、文化相似性，以及鼓勵學習、改變、創新對於移轉效能及內化程度皆有顯著影響；制度執行對於上述各項因素與移轉成效間具有中介效果；人力資本在制度執行與移轉成效問具有部份中介效果。

In the competitive environment of globalization, corporate will transfer business practices that reflect their core competencies to other business units. From resource-based theory's perspective, strategic human resource management (HRM) practices are to be sources of competitive advantages of multinational corporations (MNCs), because these practices are unique and hard to imitate. From institutional theory's perspective, these practices may become ”infused with value” so that they may acquire symbolic meaning for organizational members. These strategic practices may also serve as bases for organizational identification or as sources of personal satisfaction for employees (Selznick, 1957). This study, from subsidiary company's point of view, examines the effect of transferring HRM practices between the parent company and itself. The result showed that cultural similarity, decision-making authority, and encouragement in learning, change, and innovation had significant influence on transferring efficiency and internalization. Implementation had a mediating effect between the above factors and transferring effect; human capital had a partial mediating effect between implementation and transferring effect.

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