企業在全球化的激烈競爭的壓力下，企業面對降低成本跟提升顧客服務品質的壓力下，如何將非核心能力相關的價值活動進行「委外 」 「Outsourcing 」, 致力維持精簡彈性的組織結構，更能專注於本業的產質提升、降低成本、提升工
作效率，就成為企業界重要的趨勢。

1990年代以後，國外人力資源活動委外的現象日益普遍，且企業對於人力資源活動角色，已由原先單純的服務提供者而逐漸的轉變為企業的合作夥伴，甚至有取代原委託企業人力資源部門的趨勢。因此有其必要深入探討人力資源委外需求方與供給方之關係，來提升委外之效果。

過去數年對於研究人力資源外包決策的國內外文獻，都是從企業的需求面來看，最經常被使用到的理論有資源基礎觀點(R.B.V)交、易成本(Transaction Cost)理論、代理人理論(Agency Theory) 、社會交換理論(Social Exchange Theory) 、以及制度理論(Institution Theory)， 藉以找出企業最適合委外的條件。本研究另外還從人力資源委外的供給面就經濟規模(Economies of Scale)跟比較利益(The Principle of Comparative advantage)，討論外部廠商如何提供企業內部的能力，來協助客戶來達到人資部門的企業目標。

本研究參考國外跨國企業實務的做法，將人力資源功能委外的實際案例，透過質性的分析訪談IBM台灣分公司及Grammytech Ltd.,香港總公司及台灣分公司，瞭解企業委外的決定因素,選擇將何種人力資源功能委外，如何選擇合作的廠商，也企圖了解企業在人力資源功能委外的過程中供需雙方落差產生的原因，及如何解決落差的方法一併討論。

本研究推導出人力資源功能委外價值創造之模式，並發現產生落差的四大原因包括供給與需求雙方溝通不良、需求方內部溝通不良、供應方專業度不足、資訊不對稱。也相對應的尋找出解決落差的方法，一方面建立良好的溝通方式，並增加人員的專業程度是有效解決落差產生的重要關鍵，另一方面在供給方能夠服務對象集中化，使得本身的資源可以聚焦，便能降低對於人力資源委外預期的落差。

The term “ outsourcing “ has been attracting highly attention under the global trend for the past decade years within the academic circles and industries. To all of the enterprises, it is very important of organization design how to upgrade whose own capabilities and skills to provide customers more valuable service.

Resource- based View ( R.B.V.) , Transaction Cost (T.C.) , Agency Theory , Social Exchange Theory, and Institution Theory were the most popular theories have been reviewing for outsourcing strategy. The study also provided the view of supplier through Economies of Scale and The Principle of Comparative Advantage to explain how supplier provides their internal resources to help clients to achieve business goal of HR division.

This study adopts qualitative research to interview with MNC who has resourced HR functions to outside supplier and brand name HR outsource provider of Taiwan and Hong-Kong Branch to understand the individual field and market represent. It does discuss several issues related to HR outsourcing which are included the decision factors of company outsource their HR function, which function needs to be outsourced, how to choose the appropriate service provider, the reasons to cause the gap between demander and supplier, and also want to find the way to solve the gaps.

This study has inference the value creation model of human resource outsourcing and found four mail reasons to cause the gap between demander and service provider are included the demander side and supplier side can not communicate well, the demander side has internal conflict or communication issue between management level and HR department, supplier is not professional in the field, and information asymmetry. In another side, this study find the way to solve the gaps. The solutions are to build formal and informal communication channel between demander and supplier and supplier side can hire professional staff with deep industry domain know-how to solve the main gap caused.

中文文獻：
林欣龍，「影響產業鏈活動自製或外包決策因素之研究-以台灣無線通信廠商之產品製造為例」，天主教輔仁大學科技管理學程在職專班碩士論文，2008

張善湧，「人力資源活動外包之委外關係與委外績效相關性之研究」，國立中央大學人力資源管理研究所碩士論文，2003

陳國鎮，「資訊委外市場西值創造模式之研究」，天主教輔仁大學管理研究所碩士論文，2003

黃郁婷，「人力資源功能依賴外包程度與外包效益影響因素之探討」，國立成功大學國際企業研究所碩士論文，2004

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