本研究由利害關係者的觀點，重建企業人力資源管理的分析架構。現在組織應被視為社會經濟體系之一環，而其中不同的利害關係者依照其利益的最大化原則，企圖影響日常組織的運作，包括人力資源管理在內。由此觀點分析，可以跳脫經由工具手段的觀點來分析人力資源管理問題，使得我們可以進一步了解各種利害關係的運作及其對組織的限制。

In order to understand the system wherein human resource management practices are determined by the interactions of a complex system of actors, it is necessary to have a conceptual framework of analysis. In this respect, the works of scholars of stakeholder theory opened new perspectives in management theory. An organization is understood as part of a politics-economic system of stakeholders who interact and influence management practices. Each stakeholder tries to optimize and protect his/her interests. The framework of stakeholder analysis enables us to escape from a purely instrumental approach to HRM, and avoids reducing our understanding of conflicts within companies to mere antagonism between employees and their employers. It enables us to point out the existence of other stakeholders in the relationship. Notably, it allows for the incorporation into management theory actors from the sphere politics as well as their dependent administrations. All these actors are considered to be stakeholders who define the legal framework of firm management and operation.