21世紀是一個追求創新與效率、科技日新月異以及資訊流通迅速的世代，在地球村模式運轉下的競爭環境中，推翻經濟學上報酬遞減法則的智慧資本才是組織競爭優勢的關鍵所在。為有效培養企業自身之競爭能力，企業主實應搭配自身策略方向建立能達成策略目標的策略性人力資本，培育企業成長的內部原動力，才能讓企業因應環境變遷快速成長。
本研究採個案研究法，輔以問卷分析與因素分析加以支持。以我國兩國際型會計師事務所之審計部為研究對象進行比較，探討採取不同策略之事務所審計部其策略性人力資本是否不同以及有何不同，又為達成策略性人力資本之累積，事務所如何規劃其人力資本管理制度以協助策略目標之達成。經整理分析，研究結論如下：
一、兩個案事務所辨認出之策略性人力資本按重要程度依序均為合夥會計師能力、績效評估與奬酬、內部凝聚力、員工素質與專業能力以及訓練機制與知識學習等五大構面。
二、兩個案事務儘管策略設定不同，重視之策略性人力資本卻未有差異。
三、採取不同策略之事務所雖重視相同之策略性人力資本，對各構面之重視強度卻隨策略重心的不同而不同，因而對資源投入的分配產生影響。
四、為培育策略性人力資本，兩個案事務所現行之管理制度雖均臻於完善，但針對關鍵人力資本之強化仍有部分可改進之處。 / Pursuing of innovation and efficiency, high technology progressed aggressively and the rapid flow of information would be the representative characteristics in the 21st century. In the era of global competition model, the intellectual capital which overthrows the law of diminishing marginal utility would be the key competitive advantage in the organizations. To cultivate the internal competitiveness effectively, business owners must establish the strategic human capital with the strategic goal of their own. In this way, they could respond to the environment change quickly to help them grow up.
This study adopts case study and is supported by questionnaire survey analysis and factor analysis. Two audit departments of international accounting firm in Taiwan are the compared objects of this study. The study seeks to find out whether the strategic human capitals would be different in the audit departments with different strategy. And what management systems would be taken control in order to accumulate the energy of strategic human capital. Through collection and analysis, the study conclusions are as follows:
一、Both two audit departments identified six strategic human capital dimensions. In order of importance are the abilities of partner of Certified Public Accountants、performance evaluation and reward、internal cohesions、the competency and professional skills of the auditors and training mechanisms and knowledge leaning atmosphere.
二、Different strategy in two audit departments identified the same strategic human capitals.
三、Two audit departments organize different investment of resources because different strategy makes different degree of attention of the strategic human capitals.
四、To cultivate the strategic human capital, the two audit departments have nearly perfect management systems, but both have some parts relate to the key human capital managements that can be improved.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0099353031 |
| Creators | 范宇龍, Fan, Yu Lung |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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