The Labor Pension Act¡]LPA¡^was passed by the Taiwan Legislative Yuan on June 11, 2004 and the implementation date is July 1, 2005. The significant difference between the existing Taiwan Labor Standards Law (TLSL) and LPA is that LPA is a portable defined contribution (DC) type of scheme. Employers shall contribute on a monthly basis to the Labor Pension Fund by contributing maximum 6% of monthly wage into the individual pension fund accounts. The raised staffing cost is foreseeable and was expected to turn into a heavy burden to employers. To decrease the cost of staffing and the turnover rate, this study focuses on the reactions that enterprises would plan to take and response to. However, the new LPA was not carried out officially during the study period, we conclude the exploratory findings through the questionnaire to understand what type of flexibility practice that employers¡¦ plan to take and what kind of impact on organizational performance will be made. We selected the sample companies from manufacturing, services and financial industries from¡m2003 CommonWealth Magazine Top 1600 Enterprises Ranking¡n. In all, 137 of 630 HR managers to whom we sent surveys returned the questionnaires, this yielding a response rate of 21.75%. The findings are summarized as follows: 1.The larger scale of organization, the more tendencies toward numerical flexibility and financial flexibility practice. 2.Organizations that plan to exercise numerical flexibility practices e.g., layoff, severance, downsizing etc, expect the negative effects on organizational performance. 3.Organizations that plan to exercise functional flexibility expect the positive effects on organizational performance. Organizations plan to adopt job-rotations expect the enhancement of organizational performance. 4.Organizations that plan to exercise financial flexibility do not expect the noticeable positive effects on organizational performance. Among financial flexibility practices, organizations that plan to adjust current fringe benefits expect the negative effect on organizational performance. 5.Organizations that plan to execute the improved HRM exercises expect the improvement of the organizational performance. 6.Organizations that plan to exercise the numerical and financial flexibility expect to lead to tense relationships between workers and employers in the future.

這是一個高度競爭與不確定的年代，隨著全球化與自由化時代的來臨，配合資訊科技的日新月異與交通工具的發達，無論是政府部門或是公民營企業，為順應世界潮流，在組織結構與人力資源運用上，都必須有適度彈性，以維繫組織的生存。 走過ㄧ個世紀的中華郵政亦配合政府組織再造政策，於民國92年1月1日由官署型態轉型為國營的公司體制；但在改制公司後，相關組織員額及用人費用仍受相當限制，因此在配合政府精簡用人政策下，尋求更靈活的人力運用方式做好更適切的人力配置及人力彈性運用的規劃，以降低用人費用，健全公司營運，即成為中華郵政公司在人力資源管理上的一大挑戰。 本研究以「文獻探討法」暸解過去學術界對於人力彈性運用的相關理論外，針對個案公司-中華郵政公司人力彈性運用現況探討，並選擇中華郵政公司各類工作人員進行深度訪談，彙整分析該等人員意見，印證相關文獻、理論及政府政策，進而提出本研究之結論及建議，以供中華郵政未來人力彈性運用參考。 本研究結果發現：一、郵政人力不足源於人事行政局員額管制不當。二、郵政核心業務定義不清，致對於外包項目尚有爭議。三、對於目前外包項目及數量均有檢討必要。四、人力彈性運用層面尚有改善空間。 本研究依據上述研究結果，提出建議如下：一、建請人事行政局以「用人費」代替「預算員額」管制。二、釐清郵政核心業務，並評估核心人力與外圍人力比例，以規劃公司整體戰略與長期的策略性人力資源。三、各種人力彈性運用措施的落實與推廣。四、人力資源彈性運用，除財務指標有形成本外，尚應結合非財務指標無形成本做綜合考量，避免爭議。五、對於外包公司應善盡監督責任。 / The Chunghwa Post Corporation, which exists for one century, also cooperates with government re-organizing policy. In 2003, Chunghwa Post Corporation was changed from a government department to a state-run company. Although it is already a company structure, the relevant organizational structure and personnel expense are still quite limited. With obeying the government policy to reduce human cost, the challenge in human resource management for Chunghwa Post Corporation is to seek for more flexible and appropriate human resource arrangement and planning, to reduce the personnel expense and to make company operation healthy. In this research, besides the using of literature analysis method to understand related theories about the manpower flexibility in former researches, we also study the current manpower flexibility in the target case company, the Chunghwa Post Corporation. We interview all kinds of staff members in this company, summarize and analyze their opinions, reference to related documents, theories and government policies. After all, we provide our conclusion and suggestion to Chunghwa Post Company for future manpower flexibility. We found 4 results in our study: First, the shortage of postal manpower is due to the personnel quota is not proper handled by Central Personnel Administration. Second, the core postal business is not clear and that makes the outsourcing item controversial. Third, it is necessary to re-exam current outsourcing items and quantities. Last, there is still the space to improve the manpower flexibility. Due to the results of our research, we provide following suggestions: First,to suggest Central Personnel Administration use personnel costs instead of buddget personnel to make control. Second, we should make clear the core postal business, so we can evaluate the ratio of core and outside manpower, to plan the whole strategy and long-term human resource. Third, all kind of manpower flexibility arrangements should be well implemented. Forth, manpower flexibility is not only about the visible financial indexes, the invisible, non-financial indexes should be measured together to avoid dispute. Last, we should well monitor the outsourced company.