在全球商業環境所帶來的快速變革壓力與跨國企業的蓬勃發展下，知識與創新的來源與運用已不再侷限於國界之內，因此，知識的掌握為企業關鍵的策略能力之一，然而，創新需要知識，知識來自學習與吸收，誰能比競爭者更快地學習與吸收新技能，誰就是贏家。因此，本研究過去學者之研究，將吸納能量分為員工能力與員工意願，以金融服務業之在台子公司為研究對象，共發放146份問卷，以一般迴歸分析來探討母子公司特質、關係品質對吸納能量之員工能力與意願之影響，實證結果發現母子公司特質、關係品質均會影響吸納能量之員工能力與意願。在子公司特質構面中，子公司人員訓練與其所具備的當地經驗對於吸納能量之員工能力有正向影響。當子公司投入較多的人員訓練及具備的足夠的當地經驗時，愈能增強公司內員工之能力。在母公司特質構面中，母國國家形象與獎酬制度會直接影響子公司員工的意願。另外，在母子關係構面中，母子公司間的信任與子公司內駐外人員的比率對於子公司員工的意願有正向影響，整體而言，本研究根據實證結果可歸納出，影響吸納能量之能力的關鍵因素為人員訓練，而影響吸納能量之意願的關鍵因素為獎酬。

A potentially important source of competitive advantage for multinational corporations is the capacity of their foreign subsidiaries to generate knowledge and innovations based on resources resident in the heterogeneous host country environments in which they operate. By coming of the knowledge age, to acquire knowledge is a key capability. this study follow the path of recent contributions (Minbaeva, Pedersen, Bjorkman, Fey & Park, 2003), we identify employees’ability and motivation as the key aspects of the firm’s absorptive capacity. The empirical samples were MNCs’ subsidiaries in Taiwan financial services. The purpose of this research aims to the effects of headquarters / subsidiaries’ characteristics and relational qualities on Absorptive Capacity. Our empirical results show that in the dimensions of Subsidiaries’ Characteristics, the positive effects of Subsidiaries’ training and experiences on employees’ ability. In the dimensions of headquarters’ characteristics, the positive effects of country-of-origin and compensation on employees’ motivation. In the dimensions of relational qualities, the positive effects of trust and share of expatriates on employees’ motivation

目錄
第一章　緒論
第一節　 研究背景與動機…………………………………………1
第二節 研究目的與範圍……………………………………………3
第三節 研究流程...................................4

第貳章 文獻探討
第一節 跨國公司之組織學習………………………………………….5
第二節 吸納能量......................................8
第三節 子公司特質…………………………………………………...13
第四節 母公司特質…………………………………………………...15
第五節 母子公司間的關係…………………………………………...16
第六節 研究假說……………………………………………………...17
第七節 研究架構……………………………………………………...23

第参章 研究方法
第一節 研究變數操作型定義與衡量………………………...….24
第二節 問卷設計……………………………………………………..28
第三節 研究對象與資料蒐集………………………………………..31
第四節 資料分析方法………………………………………………..32

第肆章　資料分析與實證結果
第一節　 樣本基本資料分析…………………………………………..34
第二節 問卷之信度與效度…………………………………………...37
第三節 吸納能量影響因素分析……………………………………...40

第五章　結論與建議
第一節　研究討論……………………………………….........................49
第二節　管理意涵………………………………………….....................52
第三節　研究限制………………………………………….....................52
第四節 後續研究建議…………………………………….....................53
參考文獻………………………………………………...........................54
附錄　問卷………………………………………………......................63




















表目錄

表 2-1 各學者對吸納能量之相關研究彙整…………………………..…9
表 2-2 影響廠商吸納能量之內在因素………………………………....12
表 2-3 研究假說彙整表………………………………………….……...22
表 3-1 吸納能量構面因素之衡量題項………………………….……...24
表 3-2 子公司特質之衡量題項…………………………….…………...25
表 3-3 母公司特質之衡量變項………………………………….……...26
表 3-4 母子公司關係之衡量變項……………………………………....27
表 3-5 控制變數之衡量變項……………………………………............28
表 3-6 本研究解釋變數問卷設計之彙整………………………............29
表3-7 本研究應變數問卷設計之彙整………………………………….30
表3-8 本研究控制變數問卷設計之彙整……………………………….30
表3-9 樣本回收數統計………………………………………………….32
表 4-1-1 子公司資本額統計表…………………………………............35
表 4-1-2 員工總人數統計表……………………………………………35
表 4-1-3 行業別統計表…………………………………………………36
表 4-1-4 母公司國籍統計表……………………………………………36
表 4-1-5 職別統計表……………………………………………………37
表 4-2-1 研究變數之信度表……………………………………………38
表 4-2-2 刪除問項後信、效度整理表………………………………....39
表 4-3-1 研究變數之相關矩陣………………………………………....42
表4-3-2-1員工能力各解釋變數之共線性檢定………………………....43
表4-3-2-2員工意願各解釋變數之共線性檢定………………………....43
表4-3-2-3員工意願各解釋變數之共線性檢定…………………………43
表4-3-3 模型1 子公司特質對員工能力之迴歸分析結果…………….45
表4-3-4 模型 2母公司特質對員工意願之迴歸分析結果…………………..46
表 4-3-5 模型 3母子公司關係對員工意願之迴歸分析結果……………….46
表 4-3-6 模型 4母公司特質、母公司特質對員工意願之迴歸分析結果…..47
表 4-3-7 假說檢定彙整表………………………………………………48
























圖目錄

圖 1-1研究流程…………………………………………………………4
圖 3-1 本研究架構……………………………………………………..23

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