隨著經濟全球化及新興市場崛起帶來商機，國內企業進行跨國企業投資實為時勢所趨，然而國內企業設立海外分支機構時，因地主國與母國地理距離遙遠及投資環境差異，加上競爭狀況差異，故如何管理海外分支機構成為企業最關心的問題。

過去研究，多數從國家文化差異或交易成本的角度來探討跨國企業之控制機制選擇，鮮少以制度環境觀點切入，同時面對母國與地主國環境變化，母公司領導風格亦扮演重要角色。本研究探討跨國企業母公司因應地主國與母國環境差異，對海外分支機構將採取不同控制機制及探討領導風格之干擾效果。透過整理國內外和控制機制、制度理論及領導風格有關的文獻，以作為本研究發展理論基礎。

本研究採取質化研究及利用個案研究方法，透過深度訪談收集資料。近年來新興國家興起，以中國及巴西為較受國內企業青睐。故本研究選定五家同時於中國及巴西皆設立分支機構之ODM電子代工廠為研究對象。

經歸納得出本研究結論：跨國企業因母國與地主國文化認知差異愈大，則愈傾向採取投入與流程控制；因地主國產業規範壓力愈大，則愈傾向採取流程控制；轉換型領導風格具有強化制度環境對影響控制機制之影響效果。

According to the globalization of economic growth and emerging market rise sharply, the new trends attracts domestic enterprises dramatically to move forward for translational investment for the potential business opportunities. Therefore, it becomes the hottest topic when these enterprises setup oversea branches, how to manage whose overseas branches while facing the issues of geographical distance, the difference of invested environment as well as competition condition.

Based on the past studies, most of the researches came in terms of the differentiation of countries culture or transaction cost to probe into the choices of the control mechanism of transnational enterprises, but lacks of cutting freshly with the view of the system environment. Meanwhile, facing the environmental change between home country and host country, the leadership style of parent company also plays an important role. This research is to probe into that the parent company of the transnational enterprise accommodates to the discrepancy in the environment between the host country and the home country, what control mechanism for the overseas branches who will adopt and investigate the interference result of leadership style. The theoretical foundation of this research is based on the documents both at home and abroad that involved in controlling mechanism, institutional theory and leadership style.

The emerging countries were rose for the recent years, and China and Brazil attracted highly attention of the domestic enterprises, at the mean time, probing into with this relevant themes of this research is very few in the past, therefore, this research selects five enterprises that all sets up whose branch in China and Brazil as the research object, and whose industry all takes the place of the factory for ODM industries.

This research adopted Qualitative Research for further investigation, utilized the research approach of the case study, also collected the materials through depth interview.

Through summing up and drawing this research conclusion: The more difference in the culture cognition of the home country and the host country, the more transnational enterprises will incline to adopt input control and process control; The greater the industry norm pressure of host country is, the more transnational enterprises will incline to adopt the process control; Transformational Leadership strengthens the effect of Institutional environments influencing the controlling mechanism.

目 錄
頁次
第 壹 章 緒論 1
第 一 節 研究背景與動機 1
第 二 節 研究目的 4
第 三 節 研究流程 6

第 貳 章 文獻探討 9
第 一 節 跨國企業之控制機制類型 9
第 二 節 跨國企業制度環境與控制機制之關係 23
第 三 節 跨國企業領導風格對制度環境影響控制機制之關係 32

第 參 章 研究設計 43
第 一 節 研究方法之應用 43
第 二 節 訪談題目之設計 49
第 三 節 研究對象之選擇 52

第 肆 章 研究命題 67
第 一 節 研究發現 67
第 二 節 命題發展 73

第 伍 章 結論與建議 79
第 一 節 研究結論 81
第 二 節 對企業之管理建議 84
第 三 節 研究限制與後續研究之建議 87

參考文獻 89
附錄一、中國與巴西管制制度介紹 105
附錄二、問卷 115
附錄三、原始訪談資料 123




表　目 錄
表 2-2-1 制度的三個方向 26
表 2-2-2 制度化過程中的策略性反應 29
表 3-2-1 訪談問題分佈 51
表 3-3-1 我對金磚四國(BRIC)總額及台商於當地投資家數
(經營工業者)分佈 52
表 3-3-2 巴西重要台商投資公司 53
表 3-3-3 A公司94年度、95年度之主要產品內外銷百分比例及
銷售地區 61
表 3-3-4 D公司產品範圍 64
表 3-3-5 E公司95年度之營業額及各類產品所占比例 65
表 4-1-1 受訪公司背景資料 67
表 4-1-2 個案公司訪談者與訪談日期資料彙整表 68
表 4-1-3 綜合概念之彙整表 69
表 4-1-4 個案綜合比較表 71




圖　目 錄

圖 1-1-1 研究流程圖 7
圖 2-1-1 多國籍企業控制選擇的模式 18

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