金融服務業在整體經濟大環境中，近幾年來產業環境變化的程度是數一數二的。在這波變革下，企業在管理策略上必須保持彈性，方能在快速變遷的市場裡取得利基，因此透過派遣員工的使用，可望達成人力調度上的彈性。既然使用派遣員工在未來會是一個趨勢，加上其與正式員工在性質上有所差異，因此探討這兩者之間在人力資本衡量構面的重視程度是否有所歧異即為本研究之動機。本研究以韓志翔、陳怡靜(2006)之人力資本架構為基礎，採問卷調查法蒐集資料，並以獨立樣本T檢定驗證假說，探討企業針對這兩類員工，其所重視的人力資本衡量構面是否有所不同。
研究結果發現是有顯著差異的。正式員工較派遣員工更為重視「能力型」與「情感型」人力資本衡量構面，而派遣員工則較正式員工重視「動機型」與「人格特質型」人力資本衡量構面。因此，企業在建立人力資本衡量模式時，須考量到身分之不同，方可在徵才、育才及留才時，達到最佳的效果。

The variation of banking industry is on the top of the whole environment. Under this revolution, enterprises have to keep the flexibility on management strategy in order to acquire a well position in the fast-changing industry. Enterprises can perform the method of dispatched workers to obtain the flexibility. Since dispatched workers is different from regular workers and it will become a tendency in the future, the research motive is to discover whether there have difference between dispatched workers and regular workers in the human capital measurement dimension or not. Our study is based on the human capital framework which provided by Han and Chen (2006) and wants to investigate any difference between these two types of employer’s human capital measurement dimension in the enterprise.
The results showed that there is a significant difference between dispatched workers and regular workers in the human capital measurement dimension. Regular workers will be more attention to ability type and emotion type than dispatched workers. Dispatched workers will be more attention to motivation type and personality traits type than regular workers. Therefore, enterprises have to consider the difference of each employee when they establish the model of human capital measurement in order to acquire the best result in recruitment, development, and retention of human resource.

目錄
第一章　緒論	- 1 -
第一節　研究背景	- 1 -
第二節　研究動機	- 2 -
第三節　研究目的	- 3 -
第四節　研究流程	- 4 -
第二章　文獻探討	- 6 -
第一節　人力資本	- 6 -
第二節　人力派遣	- 18 -
第三章　研究方法	- 25 -
第一節　研究架構	- 25 -
第二節　研究變數的操作型定義	- 26 -
第三節　研究工具	- 29 -
第四節　研究對象與抽樣方法	- 30 -
第五節　分析方法	- 31 -
第四章　實證分析	- 33 -
第一節　基本資料分析	- 33 -
第二節　量表信效度分析及敘述性統計分析	- 34 -
第三節　人力資本衡量指標之重要性差異分析	- 43 -
第四節　研究結果	- 48 -
第五章　結論與建議	- 51 -
第一節　實證結果	- 51 -
第二節　管理意涵	- 53 -
第三節　研究限制	- 55 -
第四節　未來研究建議	- 56 -
參考文獻	- 57 -
 
表目錄
表2-1　人力資本之定義與範圍	- 8 -
表2-2　人力資本衡量指標	- 13 -
表2-3　企業使用派遣員工之理由	- 22 -
表3-1　人力資本衡量指標各構面題號表	- 30 -
表4-1　本研究樣本之人口屬性分佈情形	- 33 -
表4-2　前測信度分析表	- 35 -
表4-3　能力型人力資本衡量指標之信效度分析	- 36 -
表4-4　情感型人力資本衡量指標之信效度分析	- 37 -
表4-5　動機型人力資本衡量指標之信效度分析	- 37 -
表4-6　人格特質型人力資本衡量指標之信效度分析	- 38 -
表4-7　健康型人力資本衡量指標之信效度分析	- 38 -
表4-8　正式員工之敘述性統計	- 39 -
表4-9　派遣員工之敘述性統計	- 41 -
表4-10　正式員工與派遣員工之獨立樣本T檢定	- 44 -
表4-11　屬性別對正式員工之指標重要性認知之獨立樣本Ｔ檢定表	- 45 -
表4-12　屬性別對派遣員工之指標重要性認知之獨立樣本Ｔ檢定表	- 46 -
表4-13　職位對正式員工之指標重要性認知之單因子變異數統計分析表	- 47 -
表4-14　職位對派遣員工之指標重要性認知之單因子變異數統計分析表	- 47 -
表4-15　研究假說結果	- 48 -

 
圖目錄
圖1-1　研究流程圖	- 5 -
圖2-1　人力派遣之關係圖	- 19 -
圖3-1　研究架構圖	- 25 -

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