The Small and Medium-Enterprise (SME) is vital support of economical growth in Taiwan. There are 76.66% employees employed in SME as well as $10,241,215 mil NT of income is generated by Taiwanese SME. However, due to China economical abruptly growth, Taiwanese SME facing rigid competition. Therefore, this study will focus on the relationship between HRM practices, business performance and the moderating effects of leadership behavior, HR Multiple-Role on the relationship between HRM practices and business performance.
The data was gathered from 1000 Taiwanese SME. The respondents of this study are 124 respondents are valuable. The results of this study summarized as follows: (1) Combining seven HRM practices which have significant influence business performance.(2) Both supportive and participative leadership behavior have no significant moderating effects on the relationship between HRM practices and business performance.(3) Three types of HR multiple-role, the knowledge of business has significant moderating effects between HRM practices and business performance, the second role, functional expertise has significant moderating effects, the third role managing change has no significant moderating effects.

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