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This paper constructs a research model integrating human resource management system (HRMS) and organizational performance (OP) from the perspective of absorptive capacity. Based on a theory development, we propose hypotheses between HRMS, absorptive capacity and organizational performance. We obtain 221 effective samples in a snowball sampling manner and testify the sample data with SEM, part of the hypotheses being supported. Both HRMS and organizational performance integration research model based on absorptive capacity have been partially supported empirically. The research direction for future theory development is discussed.