近年來，動盪的環境讓企業生存不易，創新是諸多企業用來維持、獲取競爭優勢的方法之一，因此越來越多的學者紛紛致力於探討企業家精神，而企業欲要創新，必須仰賴員工的付出與努力，在企業中，與員工有最直接相關的不外乎是人力資源管理，故本研究的目的即是想探討人力資源管理中高績效工作系統（high-performance work systems, HPWS）與企業家精神（corporate entrepreneurship, CE）間的影響機制，並依變項之特性進行多元層次觀點進行探討，其中，本研究以人力資本（human capital）當作中介機制，再以賦權氣候（empowerment climate）當作調節變項，檢視賦權氣候是否會調節人力資本與企業家精神之間的關係。
資料蒐集採匿名發放方式，並分為管理職與非管理職兩種來源，，管理職樣本數為114，非管理職樣本數為240，分別隸屬於21間公司與47個部門。本研究採用階層線性模型（hierarchical Linear Models, HLM）進行統計分析。最後研究結果發現，公司層級高績效工作系統會透過中介變項單位層級人力資本影響單位層級企業家精神。

In recent years, it is hard for corporates to survive in a dynamic environment. Many enterprises use innovation as a tool to sustain or acquire competitive advantages. Based on this situation, many researchers work hard on corporate entrepreneurship to discuss about corporate entrepreneurship’s effectiveness. In addition, within a company, it takes employees’ effort which is directly associated with human resource management to cook the innovation. Therefore, this study aims to explore the impact mechanism between high-performance work system (HPWS) and corporate entrepreneurship (CE) with a multilevel view. Moreover, we choose human capital (HC) as mediator between HPWS and CE and use empowerment climate (EC) to play as a moderator between HC and CE. The data was collected in anonymous way from two resources, involving 114 managers and 240 non-managers belonging to 21 companies and 47 units. With the use of hierarchical linear models (HLM), The study indicated two consequences: the firm-level HPWS is positive to the unit-level CE. Another is that the relationship will be mediated by unit-level HC.

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