本研究以 Pfeffer （ 1994 ）所提，企業創造人力資源競爭優勢的十六項人力資 源管理制度特徵為參考架構，藉由卓越製造業企業與服務業公司之比較，探討現階段製造業 與服務業之人力資源管理制度是否有所差異。 經由訪談及樣本企業資料分析，本研究發現，卓越製造業與服務業之人力資源管理制度確有 不同。卓越服務業較不強調慎選員工、相對高薪、紅利獎金、員工入股、長期雇用、經營資 訊共享、內部晉升、縮減地位和薪資差距，以及其期經營觀點等人力資源管理制度特徵，但 較強調善用團隊、訓練與發展員工技能、跨職能訓練與輪調、衡量人力資源狀態與整體經營 哲學等人力資源管理制度特徵。 差異之主要原因為，（一）當服務業基層員工流動率大，以短期傭雇關係為主時，較不強調 內部勞動市場型的人力資源管理制度；（二）當服務業基層員工必須與顧客直接接觸時，便 會強調非成果分享式與非財務性的現場士氣激勵措施；（三）服務業為了避免顧客等待，在 現場管理上特別重視人員的相互支援與團隊精神；（四）連鎖體系透過加盟制度，創造成員 的所有權意識，整合了人力資源競爭優勢的多項制度。此外，無論是製造業或服務業，所有 卓越企業在人力資源管理政策上，都強調員工參與、賦予員工活力。

　　　　　This study, based on Pfeffer's (1994) sixteen practices for creating competitive advantages through people, compares excellent human resource management practices in manufacturing organizations with service organizations. Throught interview and secondary data analysis, this study proposed that there are different human resource management practices between excellent manufacturers and non-manufacturers. Contrast to their counterparts, excellent organizations in sevice industry pay more attentions to teamwork, training and skill developmewnt, cross-utilization and crosstraining, measurement of the practices, and overarching philosophy, while less to employment security, selective in recruiting, high wages, incentive pay, employee ownership, information sharing, symbolic egalitarianism, wage compression, promotion from within and long-term perspective. These differences are attributed to (1) relative high turnover rate; (2) the taks requirement of frequent direct contacts between employees and customers; (3) the need to minimize customer's waiting time; and (4) the creative franchise arrangements in service industry. Nevertheless, all excellent organizations are observed at encouraging the decentralization of decision making and broader worker participation and empowerment in controlling their own work process.