人力資本是近年來最熱門的話題之一，倘若企業要能達成原先所設定之策略目標，就必須將與策略相連結的人力資本做一番完整的管理與規劃。然而，人力資本特殊的性質－企業無法完全擁有，一旦其離職，便將所有才華一併帶走－使得企業在培育自身人力資本的立場上產生了矛盾。在無法完全且永遠擁有某項人力資本的情況下，企業便應採行某些管理方式，將其知識與技能予以蓄積於組織之中，以降低其離職所帶來的傷害。然而，管理制度又該透過哪些層面的具體衡量指標，以將管理的成果加以報導，並將之作為管理制度修正之依據？
本研究採個案研究法，以我國某一資訊電子企業為研究對象，探討其針對策略性人力資本所採行的管理制度，並以問卷發放的方式，獲取何者為其管理制度下所應重視的報導指標。本研究將透過管理與指標兩層面，來探討個案公司蓄積策略性人力資本的成效。
經訪談、彙整資訊並加以分析後，做出下列結論：
一、個案公司之策略性人力資本，完全係由其原先所設之策略目標所衍生。
二、針對自身之策略性人力資本，個案公司透過任用、訓練、知識管理、留
任、績效評估、薪資獎酬此六項子功能將其加以管理。
三、針對管理制度的各項子功能，個案公司亦有掌握具重要性之報導指標，除
了報導管理成果外，亦以之作為制度修正的依據。
四、個案公司近幾年不論在財務還是經營績效上均有成長，顯示其在蓄積與充
實策略性人力資本上頗具成效。
五、個案公司為蓄積策略性人力資本之知識與技能，在管理制度與報導指標上
雖已臻完善，但仍有部分可改進之處。

Human capital is one of the hottest subjects in the recent years. Companies should plan and manage their human capital which is associated with strategies if they want to achieve their strategic goals. However, companies are facing the dilemma of developing their own human capital just because of the unique attribute of human capital: it can’t be held or owned by any company forever and will be taken when employees leave. In such a situation, companies should take actions on management to accumulate their employees’ knowledge and skills inside in order to lower down the loss caused by the leaving of critical employees. However, which aspects of human capital index can companies focus on to report the result of human capital management and to be the basis of improving their human capital management?
This study adopts the method of case study research and selects one information company within our country as a sample to probe human capital management. We use questionnaire to collect human capital indexes that should be focus on. This study will probe the result of accumulating strategic human capital from aspects of management and index. Through collection and analysis, this study arrives at the following conclusions:
1. The strategic human capital of our sample is completely derived from its strategy.
2. Our sample manages its own strategic human capital from the aspects of recruiting, training, knowledge managing, retaining, performance evaluating and rewarding.
3. Our sample possesses critical human capital indexes in each aspect to report the result of its human capital management and to be the basis of improvement as well.
4. Our sample has showed its growth not only in finance but also in operating performance to prove the achievement of accumulating its strategic human capital.
5. Although our sample has nearly perfect systems on management and index of its strategic human capital, there is still something it can do to improve them.

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