人才是企業關鍵的競爭優勢來源，當這些無形資本的重要性逐漸升高，人力資源管理的角色也變得更具關鍵性；人力資源部門扮演著協調組織內人員及營運活動、引領組織變革的角色，其直接影響了組織的運作與策略性目標的執行，重要性不可輕忽。
人力資本理論觀點認為組織的成員所具備的技能與知識、能力具有經濟價值。倘若人力資源部門的角色與能力真具備重要性，就有必要衡量它的影響，而人力資源部門所具備的職能往往透過人力資源管理活動影響員工行為，使其專注於重要優先事項進而推動企業成長、創造利潤。因此本研究以人力資源管理活動的為中介變項，探討人力資源專業職能對於組織績效及部門績效的影響。
本研究以台灣地區大型製造業中的資訊及通訊業、電子業、汽機車零件業為研究範圍，以問卷調查方式，調查該些企業人力資源專業職能程度、人力資源管理活動、組織績效之現況。使用Pearson相關分析及層級迴歸分析作為研究方法；研究結果顯示，人力資源專業職能透過人力資源管理活動的中介效果，對於組織績效有正向影響。研究的八項人力資源專業職能中，以功能性專業職能、策略性人力資源管理專業職能及組織診斷與輔導職能對於人力資源管理活動實施影響最為顯著。而人力資源管理活動中的激勵性薪酬、員工參與活動對非財務績效影響最為顯著；訓練、激勵性薪酬與員工協助方案則對人力資源部門績效的影響最為顯著。

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