當代管理大師杜拉克所言的知識經濟時代的來臨，智慧資本的觀念不段被提出與研究，人力資本含括在智慧資本的內涵之一，因此探討人力資本觀點下的人力資源管理措施在重視人力資本投資的IC設計公司中，其實際執行現況如何？及其是否如同理論般的實施？實際運作上會呈現哪些差異？
人力資源管理措施是否會因特定影響因素而有差異性的差異，從人力資源管理的角色定位、公司規模、產品多角化等觀點去檢視，研究結果發現如下：
一、上列所提的影響因素對人力資源管理措施實施的差異皆無顯著影響。
二、歸納出IC設計公司所採取的人力資源管理措施齊一性甚高。
三、IC設計公司的九項人力資源管理措施在五等量表及雷達圖顯示出實際重視程度仍存有高低差異。
四、規模較大及產品多角化公司相對而言，呈現較重視人力資源管理措施的投入。

As the era of knowledge economy indicated by the master of contemporary management, Peter F.Drucker, is approaching, the concept of intellectual capital is introduced and researched constantly. Human capital is one of the inner meanings of intellectual capital. Therefore, this thesis would like to discuss, from a human capital perspective, the implementation status of the human resources management practices, whether the practices being performed as indicated in the theories and what differences being found during the practical implementation, in the IC design companies that give weight to the investment in human capital.
Whether the human resources management practices would be affected by the specific elements and led to significant differences. From the perspectives of defining the role of human resources management practices, the company scale and product diversification, the research findings of this thesis are as follows:
1.The foregoing elements show no significant effects on the human resources management practices.
2.It induces that the human resources management practices adopted by the IC design companies are almost identical.
3.The Five Scale and Radar Chart reflect the different weightings given by the IC design companies on their nine items of human resources management practices.
4.The larger scale and product diversification companies pay more attention to the investment in the human resources management practices

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