Abstract Based on the universal perspective and contingency perspective of strategic HRM，using the content analysis method, this paper codes the HRM practices of 73 companies in the 2017 Fortune 100 Best Companies to Work For list and conducts a cluster analysis and comparative analysis. The results show that the universal perspective and contingency perspective are both reflected in HRM practices of enterprises in the list：(1) The best employers have the universal HRM practices; (2) In the same industry, the best employers have universal HRM practices；(3)And the best employers have different HRM practices among different industries. Analyzing the HRM practices of the best employers from the universal and contingency perspectives, this paper expands the vision of the relationship between strategic HRM and organizational performance. Furthermore, it provides theoretical guidance in terms of construction of employer brand and human resource management.
