在競爭日趨激烈的經營環境下，企業所擁有的一切外在的物質資源已經不足以成為支持企業成長的競爭優勢，組織中的人力資本才是競爭優勢的重要來源。然而，卻有越來越多的組織將其原有的人力資源功能外包給外部機構來執行。究竟，企業將人力資源功能外包的主要考量為何？什麼樣的組織會比較依賴人力資源外包？那些將人力資源功能外包的組織，是否真的藉由外包獲得了預期的效益？本研究透過實證研究的方式，對於影響「人力資源功能依賴外包程度」的因素作深入探討，並且分析調節變數對於組織「人力資源功能依賴外包程度」與「人力資源外包效益」之間關係的影響。　　本研究以「人力資源部門主管」或「組織中人力資源外包事務之負責人」做為問卷填答對象，寄發1400 份問卷，回收有效問卷共153 份。以複迴歸分析檢定「環境動態性」、「組織策略」、「人力資源涉入策略程度」、「人力資源策略」、「組織文化」、「組織規模」等六項自變數對於「人力資源功能依賴外包程度」的影；另外，採取層級迴歸分析探討「環境動態性」、「組織策略」、人力資源涉入策略程度」、「組織規模」、「契約雙方合作關係品」等五項調節變數對於「人力資源功能依賴外包程度」與「人力資源外包效益」之間關係的影響效果。

　　實證結果發現：組織之環境動態性越高，其人力資本、招募甄選、交易性人力資源活動外包程度越高；組織規模越小的企業，其人力資本活動、招募甄選活動之外包程度越高。在調節作用方面，環境動態性越高、組織策略越偏向探勘者策略、契約雙方合作關係品質越好，會對於人力資源外包程度與外包效益之間關係產生正向調節作用；人力資源涉入策略程度越高，則會對人力資源外包程度與外包效益之間關係產生負向調節作用。

　　Under a fiercely competitive environment, the outside material resources of companies are not sufficient to become the competitive advantage, which support company’s growth. And we find out that the human capital is the most important resource of competitive advantage. However, there are more and more companies outsource their human resource function to Professional Employee Organization (PEO). What’s the major consideration for companies to outsource their HR function? What kinds of companies will depend more on HR outsourcing? And do they really get expected benefit from HR outsourcing? We investigate the factors which would influence the” the degree of reliance on HR outsourcing” by the empirical method,and also research the moderator variables’ impact on the relationship between “the degree of reliance on HR outsourcing” and “perceived benefits produced by outsourcing”.We sent 1400 questionnaires and got 153 usable questionnaires, and our data were provided by HR executive or the person who is in charge of HR utsourcing.

　　We use regression to test the impact of six independent variables (environmental dynamism, corporate strategy, HR strategic involvement, HR strategy, organizational ulture, and firm size) on” the degree of reliance on HR outsourcing”. Besides, hierarchical regression is adopted to test the influence of five moderators (environmental dynamism, corporate strategy, HR strategic involvement, firm size,and partnership quality) on the relationship between “the degree of reliance on HR outsourcing” and “perceived benefits produced by outsourcing”.

　　Our findings are as follows: the more dynamic environment company face, the higher HR outsourcing level of human capital activities, recruiting & selection activities, and transactional activities. And the smaller size of company, the higher HR outsourcing level of human capital activities and recruiting & selection activities.Otherwise, the higher degree of environmental dynamism, the more likely the corporate would adopt prospector strategy, and the better quality of the partnership,will have positive impact on the relationship between “the degree of reliance on HR outsourcing” and “perceived benefits produced by outsourcing”. Also, the higher strategic involvement of HR department will have negative influence on the relationship between “the degree of reliance on HR outsourcing” and “perceived benefits produced by outsourcing”.

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