共享人資長模式在台灣中小企業之發展與挑戰

Abstract

隨著台灣中小企業面臨人力資源管理專業人才短缺及合規風險日益增加，共享人資長（Shared CHRO）服務模式逐漸成為解決方案。本研究旨在探討共享人資長（Shared CHRO）模式於台灣中小企業人力資源治理中的應用潛力與挑戰。隨著勞動法規日益複雜與企業對彈性專業支援需求提升，傳統內建HR機制已無法全面因應現代企業合規與策略性人資管理需求。 本研究結合共享經濟理論、人才策略模型及商業模式分析，探討共享人資長模式在台灣市場的適用性、挑戰與發展潛力。從共享經濟理論、人資角色轉型模型與商業模式九宮格（BMC）等理論架構出發，結合質性個案訪談與產業分析，系統性建構共享CHRO之商業模式、價值主張（VPC）、五力競爭位置及S-O-P-C三階段成長策略。 研究結果顯示，共享CHRO模式能有效回應中小企業在HR制度建構、合規風險管控與策略導入之需求，並透過AI工具與顧問模組化交付機制，創造出制度即服務（HR-as-a-Service）的新型顧問邏輯。本研究提出六項研究結論與八項策略建議，呼籲共享CHRO服務應朝向標準化、數據化與人才體系建構三大方向發展，並建議強化AI技術應用、完善數據安全機制，建立共享HR治理指數與顧問培力平台，以制度商品化為目標，推動中小企業治理能量升級，以促進共享人資長模式的廣泛落地與持續創新。

As Taiwanese small and medium-sized enterprises (SMEs) increasingly face a shortage of qualified human resource professionals and heightened compliance risks, the Shared Chief Human Resources Officer (Shared CHRO) service model has emerged as a potential organizational solution. This study aims to examine the applicability, challenges, and developmental potential of the Shared CHRO model in the context of HR governance within Taiwan’s SME sector. In light of evolving labor regulations and the rising demand for flexible, specialized HR support, traditional internal HR structures are no longer adequate to meet the dual demands of legal compliance and strategic workforce management. Integrating theories from the sharing economy, talent strategy transformation, and business model innovation, this research constructs a theoretical and practical foundation for the Shared CHRO model through qualitative case studies and industry analysis. Anchored in frameworks such as the Business Model Canvas (BMC), the Value Proposition Canvas (VPC), Porter’s Five Forces, and the S-O-P-C strategic growth framework, this study presents a systematic architecture of how the Shared CHRO model functions as a hybrid solution in HR governance. The findings indicate that the Shared CHRO model effectively addresses SMEs’ needs for institutional HR design, risk mitigation, and strategic implementation, while leveraging modular consulting mechanisms and AI-assisted delivery to establish a new logic of “HR-as-a-Service.” The study concludes with six research insights and eight strategic recommendations, advocating the development of Shared CHRO services toward three critical directions: standardization, datafication, and talent systemization. It further proposes enhanced AI integration, robust data governance, and the establishment of an HR Governance Index and CHRO talent incubation platform to support the long-term institutionalization and scalability of the Shared CHRO model, fostering broad adoption and continuous innovation in the SME landscape.