本研究以Porter(1986)提出之價值鏈觀點出發，研究多國籍企業之台商對其海外子公司之管理及控制，並探討不同作業性質之子公司間，母公司所使用之控制機制的差異。
相關命題發展如下：
一、若子公司屬於垂直整合作業中的一環，則子公司的投資型態傾向於「完全所有子公司」。
二、海外子公司之演進傾向由「總部分派」觀點來決定。
三、台商對海外子公司之控制機制的使用上，傾向使用輸入控制及行為控制。
四、控制機制因子公司作業性質不同而有不同的設計。
(一)若子公司之作業性質屬後勤及生產者，則傾向使用「母國中心」的人力控制﹔若子公司之作業性質屬行銷、銷售及服務者，則傾向使用「地主國中心」之人力控制。
(二)若子公司之作業性質屬後勤及生產者，則傾向使用「集權」的行為控制﹔若子公司之作業性質屬行銷、銷售及服務者，則傾向使用「彈性」之行為控制。
五、母公司之管理心態因子公司作業性質不同而有不同之傾向。
(一)若子公司作業性質屬後勤及生產者，則管理心態傾向於「母國中心」。
(二)若子公司作業性質屬行銷、銷售及服務者，則管理心態傾向於「地主國修正」。

The research use “value chain” viewpoint proposed by M. Porter (1986) to examine how Taiwan management team in multinational corporations control their overseas subsidiary.
Then discuss difference of control mechanism of head office applied among subsidiaries in different operational perspective.
My proposal developed as follow:
1. The “wholly owned” type investment is suggested if subsidiary involved in the whole vertical operation.
2. The evolution perspective of subsidiary tends to be decided by the viewpoint of “Head-Office Assignment”.
3. Input and behavior control mechanism are preferred to be use by Taiwan multinational corporations.
4. Control mechanism of subsidiaries will be designed differently because of different operational perspective as follow:
(1) The human control system of “Ethnocentrism” preferred by logistics and manufacturing related subsidiaries. However, sales, marketing and service related subsidiary prefer the “Polycentric” of human control.
(2) The centralized behavior control system will be preferred if operational structure is logistic and manufacture related. In the other hand, the flexible behavior control system will be preferred for those marketing, sale and service related subsidiaries.
5. Different management manner used by head office in different operational nature of subsidiaries as follow:
(1) The management manner will tend to “Ethnocentrism” if operational nature of logistic and manufactured subsidiaries.
(2) The management manner will tend to “polycentrism adjustment” if operational nature of marketing, sales and service subsidiaries.

中文摘要……………………………………………………………i
英文摘要……………………………..…………………….………ii
致謝…………………………………………………………..……iv
目錄…………………………..…………………………………….v
表目錄……………………………..………………………………vi
圖目錄……………..……………………………………………...vii
第一章 緒論……………………………………………..…1
第一節研究動機………………………………………………………1
第二節研究目的………………………………………………………2
第三節研究範疇及限制………………………………………………3
第二章 文獻探討………………………………………..…4
第一節文獻回顧………………………………………………………4
第二節研究架構……………………………………………………...23
第三章 研究設計……………………………………….....29
第一節研究方法……………………………………………………...29
第二節研究流程……………………………………………………...30
第三節研究對象……………………………………………………...34
第四節資料蒐集方法………………………………………………...40
第四章 分析與發現…………………………………..…...41
第一節個案描述……………………………………………………...41
第二節個案分析與命題發展………………………………………...66
第五章 研究結論與建議……………………………..…...82
第一節研究結論……………………………………………………...82
第二節研究建議……………………………………………………...84
參考文獻……………………………………………..…………...86

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