人力資源管理活動的主要目的，在於配合企業的競爭策略，以使企業提升其績效，進而成就組織高績效表現。文獻中也指出人力資源管理活動更須產生內部契合效果，才能提升對組織的績效，同時這些人力資源管理活動仍有一些須經由長期性的投資與觀察，方能看出其與增加組織績效的關係。因此本研究的主要研究重點，在於探討最佳(best)或高效能(high performance)的人力資源管理活動與組織績效的關聯。
本研究依臺灣證券交易所之產業分類中的12個產業，如半導體業、資訊電腦業、化工業、機械製造業、玻璃製造業等產業，發出700份問卷，共回收86家樣本，有效問卷共計78份，有效回卷率為11.1%。本研究以14個人力資源管理活動，做探討人力資源管理活動對組織績效的研究，並依因素分析後，形成四個因素(factor)，分別命名為：因素(一)員工關係；因素(二)內在公平；因素(三)外部競爭；因素(四)工作設計等。
本研究的研究結果指出，不同類別的績效管理活動對於組織績效也不同，單獨類別的人力資源管理活動雖有顯著的影響，但對人力資源管理活動不見得是每一個活動都有影響。而就各類別間的互補效應而言，其顯著性更是可以表現出來。這似乎也表示著組織人力資源管理活動的確存在著交乘互補效果。另人力資源管理活動是屬一連串的進行方式，若是單獨進行，對於組織的整體績效是很難做評估的。同時本研究也發現，人力資源管理活動對組織的財務績效(淨值報酬率, ROE)，存在著遞延的效果，也就是說要到第二年才能看出人力資源活動的影響。同時其效果呈非線性的關聯，也就是說過多的人力資源投入，反而可能使組織財務績效降低；因此就企業的經營層面而言，其主要原因乃在企業之資源有限的分配考量，在第一年投入甚多的費用在人力資源活動上，第二年則會因其他的經營策略考量，而減少或停止其對人力資源活動的再投入，員工因此有可能減低其貢獻度，以平衡其付出，如此就不難發現其遞延的邊際效果是負向的關係。

The main purpose of HRM practices is to coordinate with corporate competitive strategies to promote the total performance. According to some documents, an internally complimentary effect generated from HRM practices will help increase the organization performance. Moreover, to show the relationship with growth of organization performance, some activities in HRM need to take actions under long-term investment and observation. This study mainly focus on probing the relation between the best and high-performance HRM practices and organization performance.
Around 700 copies of questionnaire has been sent out to 12 industries catalogued by Taiwan Stock Exchange _, for example; Semiconductor, I.T, Chemical , Mechanical Manufacturer, the return of 86 with 78 effective copies of 11.1% effective return rate. Set with 14 HRM practices to probe how the HRM practices contribute to organization, this study has been catalogued to 4 factors under analysis; names given respectively as Factor 1. Employee Relation, Factor 2. Internal Fairness, Factor 3. External Competition, Factor 4. Job Design.
The result comes up after study as different HRM practices contribute to different organization performance. Although single HRM practice shows significant influence, there is no indication for each practice to come out effect. To the point of complimentary effect among each category, the significant presence comes out when each category works interaction and complementary effect to one another. This really represents that interaction and complimentary effect exists in HRM practice. HRM practices is a series of operation procedure, it will be difficult to evaluate total performance when operate single practice only. One observation also shows HRM practices have lag effect to ROE, that is, the effect appears in the second year, which also presents non-linear relation; that is, more investment in HR makes lower ROE. From the viewpoint of management team, the main reason is the distribution of restrained resources, the corporate reserves abundant budget for HRM practices in the first year, and may reduce or cease the budget for this function because of other business strategies in the second year. The reduce of resources given to HRM may also cut down employees’ contribution to adjust their effort. In this way, one will find out the lag marginal effect turns out to be negative relation.

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