| Summary: | 碩士 === 國立中正大學 === 會計學研究所 === 91 === The goal of this paper is to study whether intellectual capital has intermediate effect between human resource management systems and organizational performance or not. After reviewing the relevant literature, we conclude human capital management, internal relation capital management and organizational capital management as three dimensions of human resource management systems. At the same time, we insist that each kind of human resource management systems facilitate the building and maintenance of relative kinds of intellectual capital and further explore the relationships of intellectual capital and organizational performance. According to the result, it shows that human resource management systems have obviously positive effect on intellectual capital. Among different human resource management systems, employees’ training and investment, the egalitarian of employees and knowledge documentation have comprehensive effect on intellectual capital, following by employees’ recruiting, lateral connection, and wage compression has no significant effect. Furthermore, relationships between employees’ egalitarian and VAIC (Value added Intellectual Coefficient) performance, and relationships between lateral connection and IDE (Intangibles-driven Earnings) performance all are mediated by internal relation capital. Organizational capital also plays intermediate effect between knowledge documentation and MVA (Market Value Added). Especially after separating high-tech and low-tech industry, the egalitarian of employees can improve internal relation capital and high-tech company’s IDE performance sequentially. Finally, we find that human capital is the main driver of internal relation capital and organizational capital. Besides, among intellectual capital, dynamic complementarities have been found.
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