本研究乃研究不同人力資源管理系統的類型為何、不同人力資源管理系統對組織績效的影響，並欲瞭解人力資源管理系統對組織績效影響是否具有遞延效果。本研究採用台灣地區的大型製造業為研究對象，問卷資料來自「人力資源管理系統與組織績效」(黃家齊，1998，國科會NSC 88-2416-H-031-006)，樣本來源是台灣經濟新報財務資料名列3000大的廠商，本研究採用1998與1999年二年的財務資料。研究方法採用描述性統計分析(Descriptive Statistic Analysis)與相關分析(Correlation Analysis)、因素分析(factor analysis)、集群分析(cluster analysis)與層級迴歸分析(Hierarchical Regression analysis)等方法。
本研究有以下幾點結論，歸納如下：
1. 本研究針對78家的樣本公司，運用集群分析(cluster analysis)的方法找出三種人力資源管理系統，分別是高度重視人資型、中度重視人資型與低度重視人資型三種系統類型。研究結果發現，中度重視人資型的影響效果最為顯著。
2.本研究以三種人力資源管理類型對組織績效的影響做一探討發現，人力資源管理活動並無法在短期(一年內)內看出效果，恐怕需要至第二年、甚至第三、第四年才能看出效果，顯示人力資源管理活動對組織績效的影響有遞延效果。
3.本研究除了量化的研究外，特加上質性研究，以補量化研究的不足。訪談結果也多為我們所預期的結果，證明人力資源管理活動對組織績效的正面效果與遞延效果，並能體認人力資源管理活動乃一系統性的概念，不宜偏廢或單單只看個別或單一活動的僵固性也是被認同的。

Abstract
Our goal in this article is to provide an evidence about the impact of organizational performance while applying different types of human resource management system. Moreover, we would like to know whether there is an “lag effect” inside of these impacts or not.
We select some huge manufacturing firms among which were ranked as the greatest 3,000 firms in Taiwan from the TEJ database as our samples.（黃家齊, 1998, 國科會 NSC 88-2416-H-031-006） By using their yearly financial data between 1998 to 1999, we reach our results through methodologies including “Descriptive Statisitc Analysis”, “Correlation Analysis”, “Factor Analysis”, “Cluster Analysis”, and ”Hierarchical Regression Analysis”.
The following are some results we want to share：
1. We find three types of human resource management system including hyper-intensive, middle-intensive, and low-intensive from cluster analysis among 78 samples. Besides, we observe that the most significant financial performance impact was reached while adopting middle-intensive human resource management system.
2. Lag effect do exists. The results show that the activity of human resource management generates no significant impact during the first year(1998). It needs at least 2 to 4 years to show vivid influence.
3. In Particular, we provide qualitative analysis to support our assertsion. Through regular interview, again, we strongly conclude that activities of human resource management do bring positive and lagged influence on financial performance for businesses.

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