在當今迅捷變遷及激烈競爭的環境中，人力是企業成功及致勝的關鍵因素。而留住人才的善策，則是如何運用有效的人力管理措施，以掌握員工對工作上的專注、活力與服務熱忱，才能對組織產生奉獻與忠誠之行為，使組織的根基厚實鞏固，並永續經營。過往研究顯示，人力資源管理措施可增進組織成員敬業貢獻度，而敬業貢獻度的投入程度將會影響到員工對於組織之承諾程度。因此，本研究旨在探討審計機關的人力資源管理活動，對於敬業貢獻度與組織承諾之影響。同時，並進一步以層級迴歸分析敬業貢獻度於人力資源管理與組織承諾之間之中介關係。研究結果期望能作為組織領導人或管理者於組織發展策略上應用之參考，藉由提昇敬業貢獻度或改善人力資源管理措施，進而提高組織成員之組織承諾。而本研究之對象為審計機關現職員工，以便利樣本方式郵寄及委託人力發送問卷來蒐集實證資料，總共發出270份問卷，問卷回收共計270份，有效問卷計264份，問卷有效率為97.78%。以下為本研究所獲致的結論，茲分述如下：
1. 人力資源管理對敬業貢獻度有正向影響。
2. 敬業貢獻度對組織承諾有正向影響。
3. 人力資源管理對組織承諾有正向影響。
4. 人力資源管理透過敬業貢獻度對組織承諾有部份中介效果。

Labor market plays a vitally important role in ensuring the success and achievement in enterprises under the circumstance of today’s rapid changes and intensive competitions. Effectively using human resource management is one of the best strategies to reserve labor power, which contributes to better understanding of employee’s concentration, vitality, and service enthusiasm toward their work. Moreover, employees will also end in showing their devotion and loyalty to the organizations, which strengthen the organizations as well as help them continuously to operate.
Previous research showed that the human resource management strategy promotes employees’ engagement in organizations; in addition, the level of employees’ work engagement also has an impact on the level of the employees’ devotion to the organizations. Therefore, the primary focus of the present study is to investigate the influence of human resource management in Audit institutions on the level of their employee engagement and their organizational commitment. In addition, the present study focuses on the association between human resource management and employees’ organizational commitment with the mediator of the level of employees’ work engagement by using hierarchical regression method. Totally 270 questionnaires were sent to employees in Audit institutions who are willing to assist this study and 264 effective samples were received in return with 97.78% effective ratio.
The preliminary results of the present study can be used as a reference for organization leaders or managers when applying organizational development strategies, which contributes to increase the level of employees’ devotion to organization by promoting employees’ work engagement and improving the strategies of human resource management. The preliminary results show:
1. The human resource management has a positive impact on employee engagement;
2. Employee engagement is positively related to organizational commitment;
3. The human resource management positively influences organizational commitment;
4. A small mediation effect of employee engagement shown on the relationship of human resource management and organizational commitment.

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