在全球化的競爭壓力下，基於成本效益的考量，外包儼然成為近年來企業界的重要趨勢。組織內部資源的規模，影響其對於外部資源的依賴程度，不同的組織型態與特性對於人力資源活動外包之需求程度也同樣可能產生差異。國內外相關文獻中，對於人力資源活動外包之探討，多自經濟理論觀點出發，著重於決策面與成果面之研究，對於外包活動執行之過程與委外績效間的相關性，則少有涉入。爰此，本研究從社會交換理論的觀點出發，探討國內人力資源活動外包合作過程中企業與外包商間之互動關係，及其對於委外績效之影響。此外，本研究希望透過問卷發放的機會，瞭解國內企業對於人力資源活動外包之採行狀況，以及面對外包決策時之考量因素。
本研究藉由皮爾森相關分析與階層迴歸分析，針對76家採行外包之受測企業進行研究，研究結果證實委外關係品質與委外績效間具有顯著的正向影響，因此可作為委外績效的重要預測指標。此外，在影響因素部分，企業與外包商間的溝通品質與協調性對於委外績效的表現有著顯著的正向影響。另外，敘述統計分析與卡方檢定之結果指出，企業成立年數20年以下之企業對於人力資源活動外包之需求較高，其策略目的則以縮減成本與提升活動品質為主要考量。

Recently, increasing attention has been paid to building successful relationships in human resource (HR) outsourcing. This Study establishes relationship quality as a key predictor of outsourcing performance. We propose a theoretical framework for outsourcing relationship based on a social, rather than an economic, perspective. We identify the relationship-related variables from the relevant literature and clarify the concept of relationship quality by distinguishing between its components and its determinants. We then examine the impact of relationship quality and its determinants on outsourcing performance. Hypotheses on relationship quality were tested for 76 outsourcing service receivers. Results indicate that relationship quality may serve as an important predictor of outsourcing performance. Relationship quality was found to be positively influenced by factors such as participation and communication. Besides, outsourcing performance was found to be positively influenced by factors such as communication and coordination.
Another purpose of this study is to investigate the factors that affect the outsourcing decision and verify the impact of organizational characteristics upon the outsourcing decision. The results show that the companies under 20 years have higher needs of HR outsourcing with the main purposes of cost saving and service quality improvement.

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