長久以來，許多學者對於影響人力資源實務因素、組織績效因素，以及人力資源實務對組織績效關係的影響都有相當多的研究；但是對於人力資源實務對組織績效影響的重要性大小，及在不同組織文化下人力資源實務對組織績效的影響程度的研究卻相對少。本研究將人力資源實務的重要因素當成自變數，組織績效因素當成依變數，使用129家台灣高科技公司及112家台灣在大陸經營的高科技公司（大陸公司）做為樣本，並採取資料包絡分析法及層級程序分析法來取得人力資源實務及組織績效因素的重要性排列；再將組織文化類型因素加入，來探討不同組織文化類型下人力資源實務對組織績效影響的重要性因素排序。本研究發現：(1) 利用AHP/DEA 模式可以成功將人力資源實務對組織績效影響的重要因素排列出來; (2) 在任一文化中，不管是台灣還是大陸高科技產業，員工參與是人力資源實務因素中最重要的影響因素，而員工相互關係是組織績效因素中最重要的影響因素; (3) 不管是台灣還是大陸高科技產業，組織績效中員工關係的重要性在共識文化裡相對其它文化類型較不重視; (4) 不管是台灣還是大陸高科技產業，人力資源實務中工作動機的重要性在發展文化裡;員工招募的重要性在共識文化與階層文化裡;員工酬償的重要性在理性文化裡;相對其它文化類型較不重視; (5) 不管是台灣還是大陸高科技產業，人力資源實務中員工招募的重要性在發展文化裡; 員工工作動機的重要性在理性文化裡,相對其它文化類性是較為重視的; (6)不管是台灣還是大陸高科技產業，組織績效中工作創新的重要性在共識文化;員工工作績效,員工工作生產力,及預期市場績效因素在理性文化裡，相對其它文化類性是較重視的。

The importance ranking for the impact of items (sub-factors) of an independent variable on a dependent variable has recently attracted attention in human resource management. Human resource practices have been seen as substantially impacting organizational performance. Using the case of 129 high tech firms in Taiwan and 112 firms in China, this study adopted the data envelopment analysis (DEA) and the analytical hierarchical process (AHP) technique to derive the importance rankings for items of human resource practice and organizational performance. Culture types were used to disclose differences in rankings. Research findings indicated that: (1) AHP/DEA is successfully used to derive importance rankings of items of human resource practices to organizational performance; (2) participation is the most important item in human resource practices and employee relations in organizational performance for both the Taiwanese and Chinese samples in all types of culture; (3) employee relations in organizational performance is the less important item for both the Taiwanese and Chinese samples in common culture than in others; (4) motivation is the least important item in human resource practices for the development culture type, as is hiring for the common and stratum culture type, and compensation for the rational culture type in both the Taiwanese and Chinese samples; (5) hiring is the most important item in human resource practices for development culture as is motivation for rational culture in both the Taiwanese and Chinese samples; (6) innovation is the most important item in organizational performance for common culture, as are employee performance, productivity, and perceived market performance for rational culture in both the Taiwanese and Chinese samples.

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