臺灣博碩士論文加值系統

台商前往中國大陸投資設廠時，由於文化的差異，將會面臨許多人力資源管理上的問題，尤其是意識型態上的差異，使得台商無法將成功的台灣經驗原封不動的移轉至中國大陸，必須要因應當地文化的差異，對相關人力資源管理策略作一適當調整。因此，台商跨文化管理問題大多集中在人力資源管理問題上，這些問題可歸納為下列三類：一、語言不同產生之溝通問題，二、外派人員與當地幹部或員工相處合作問題，三、民族性或文化差異造成政策推動之失敗。
本研究主要進行探討台灣廠商在適應跨文化管理問題的過程及人資策略，以及所選擇之人資策略對組織績效（包括員工工作效能）的影響。並經由此研究能提供台商在適應過程中，經由文化衝突之經驗中學習，並逐步修正其管理模式與人資策略，以配合雙方之需求來創造更大之企業價值。
本研究主要文獻共分為三大部分：一、探討文化的意義及探討跨文化差異的相關議題；二、探討人力資源管理策略之論點；三、從跨文化差異觀點來探討人力資源管理策略對組織績效之影響。本研究根據研究目的及相關文獻，藉由個案研究法幫助研究進行中對特定事件發生的因素進行歸納統合，進而獲得有價值的研究發現，故採取個案研究方法來探討，希冀藉由個案研究之深入探討高科技產業，因文化差異對採用人資策略影響企業組織績（員工工作效能），進而的成為實證分析的基礎或理論之形成。就本研究之結論有：
一、因應文化差異之人資策略—總公司對各海外子公司之IHRM 策略，係採取子公司地區最高主管與財務最高主管都不當地化；總公司並制定「外派人員管理辦法」來管理海外派遣的人員；各地區HRM 政策與規章辦法，由地區子公司依當地法令有訂定之。公司並注重跨文化訓練，並盡早建立跨文化管理的訓練模式。
二、人力資源管理佸動—大陸子公司在人力資源管理活動運用上對其組織績效是否產生影響?應否挑選合適的當地人員，提供有效的人力發展、考量人力規劃原因，派外人員的指導等層面以便提升組織的績效。所以，企業必須進行人力資源整合，並透過「人」來檢視策略形成與執行狀況，來提升個案公司之競爭優勢。
在研究命題的發展上根據相關文獻及個案公司實務之作法，推演命題提供未來實證所用：
一、文化差異與人資策略之關係—個案公司為解決文化差異所造成人力資源管理的問題，特別針對因文化差異所造成員工工作效能不佳的情況，從新擬定適佣的人資策略以因應跨文化管理問題，並不斷經由經營團隊溝通及協調，進而促使員工工作效能提升及離職率大幅降低。因此，本研究推衍命題一。
命題一：多國籍企業因應文化差異因素，必須採取不同人資策略，以提升員工工作效能。

二、文化差異與人資策略對組織績效之影響—個案公司初期進入大陸市場及設立子公司時，即採取人資策略─移轉策略；也由於兩岸文化差異造成人力資源管理之問題，因此個案公司經過一段經營期間後即採取不同之人資策略─增強策略。因此，本研究推衍命題二。
命題二：多國籍企業須因應文化差異因素，在不同發展階段採取不同人資策略，將對經營績效產生顯著影響。

三、人力資源管理活動與組織績效之關係—個案公司初期進入大陸市場及設立子公司時，原則上認定大陸與台灣在語言上相同，因此對大陸子公司採用與台灣相同的人資策略，而在人力資源管理活動上採去的具體作法有：嚴格任用及派外人員之指導等。後來經過一段經營期間後即採取不同之人資策略─增強策略，其具體作法有：1.公司及各單位有明確目標；2.公司有一套合理的績效考核制度來激勵員工；3.主管會強調工作目標的重要性；及4.鼓勵員工繼續進修，以增進員工專業知識及技能。因此，本研究推衍命題三。
命題三：企業因應文化差異所採取不同人力資源管理活動策略，將對經營績效產生顯著影響。

Many Taiwanese investors face problems in HR management during the establishment of business in China. The difference in culture especially in concepts of ideology has proved difficult to introduce the same HR management strategy used in Taiwan to the Mainland subsidiary company. In attempt to adapt to cultural differences, respective adjustments in relative HR management strategy must be made. The difficulties faced by many Taiwanese investors on cross-cultural management are mostly found in the management of HR, which can be categorized into 3 groups: 1. communication problem due to language differences; 2. collaboration difficulties between outward personnel and local staff/employee; 3. failure in policy implementation due to ethnical or cultural differences.
This research will focus on measures of adaptation taken by Taiwanese investors in dealing with cross-cultural perspective to HR strategy, employee job efficiency and influence of selected HR strategy on organization performance (include employee work efficiency). This research will guide Taiwanese investors in learning from cultural conflicts during the process of adaptation and gradually correct methods of managements and HR strategy to compromise mutual needs in creating greater business value.
There are 3 parts to the main documentation in this research: 1. exploration on the cultural meaning and relevant issue on cross-cultural differences; 2. discussion on HR management strategy issues; and 3. discussion on the influence of HR management strategy on organization performance from a cross-cultural perspective. This paper will base its research purpose and relevant documentations through individual research methods in assisting summarizations of specific affair occurrences in process of gaining effective results. Individual research method is conducted within high-tech industry companies in hope to probe deeper into the influence of HR management strategy on organization performance from a cross-cultural perspective (including employee work efficiency), thus forming the basis or fundaments of evidence analysis. This research concludes that:
1. HR strategy in response to cultural differences- the IHRM strategy implemented by company headquarter to various oversea subsidiary company is the de-localization of supreme management personnel and financial personnel; the establishment of “outward personnel management method” to manage oversea personnel; regional HRM policy and regulation will be established by local subsidiary company with accord to local legal stipulations. The company will emphasize on cross-cultural training and establish cross-cultural management training ASAP.
2. HR management activity- has the application of HR management activity by the Mainland subsidiary company post any effect on its organization performance? Should the company select suitable local personnel for efficient HR development, consider reasons for HR planning and the enhancement of organization performance through instruction by outward personnel. The need for HR integration, strategy formation inspection and manual inspection on conditions of execution are of importance in raising the competitiveness of case companies.
In the development of research topic with accord to relative documentation and case company practices, this research will provide the following topics for future evidence:
1. Relationships between cultural difference and HR strategy-in attempt to solve HR management problems as a result from cultural differences within case company, HR strategies are re-established in choosing suitable personnel in response to cross-cultural problems. Effort communications and co-ordinations within company operation team will be conducted in attempt to increase employee work efficiency and significant decrease in turnover rate. Topic 1 is thus proposed in this research.

Topic 1: Company with multi-nationality should implement different HR strategy in accordance to cultural differences to raise employee work efficiency.
2. The influence of cultural difference and HR strategy on organization performance- during case company’s initial period in entering Mainland market and establishing subsidiary companies, HR-Transfer strategy must be implemented; due to the HR management problems raised by cultural differences between Taiwan and China, different HR-reinforcement strategy must be implemented after some period of business operation. Topic 2 is thus proposed in this research.
Topic 2: Company with multi-nationality should implement different HR strategy during various stages of development in order to create significant results in operation performance.
3. The relationship between HR management activity and organization performance- during the initial period upon entering Mainland market and establish subsidiary companies, the misconception of similarity in language had resulted in the implementation of the same HR management to Mainland subsidiary companies. The actual practice in HR management activities are employment under strict standards and outward personnel education. Different HR-reinforcement strategy implemented after a period of operation are as follows: 1. a set target for company and its units; 2. reasonable evaluation system to enhance employee working performance; 3. emphasis on the importance of work objective announced by management level personnel; and 4. encourage further education to enhance employee professionalism and skill. Topic 3 is thus proposed in this research.
Topic 3: Different HR management strategy taken into action by the company will have significant influence on business operation performance.

第一章 緒論
第一節 研究背景與動機………………………………11
第二節 研究目的………………………………………13
第三節 論文架構………………………………………14
第四節 研究流程………………………………………15
第二章 文獻探討
第一節 文化差異的文獻回顧…………………………16
第二節 人力資源管理策略……………………………21
第三節 組織績效之文獻回顧…………………………29
第三章 研究方法
第一節 研究架構………………………………………31
第二節 質化研究與個案研究…………………………32
第三節 個案公司說明…………………………………34
第四節 訪談過程與對象之說明………………………36
第四章 個案分析與命題發展
第一節 個案公司資料分析……………………………39
第二節 個案訪談內容分析……………………………42
第三節 命題發展………………………………………48
第五章 結論與建議
第一節 結論……………………………………………55
第二節 管理實務上建議………………………………58
第三節 研究限制………………………………………59
參考文獻
中文部分 ………………………………………………60
英文部分 ………………………………………………63

一、中文部份
方至民，(2001)。跨國企業海外子公司策略、結構與跨國企業整體關係演化之研究以跨國企業在台子公司為例，國科會專題計畫成果發表會，管理（一）學門一般管理領域－知識經濟時代企業的新思維。
王瑞，(1990)。人力資源在企業競爭優勢中所扮演的角色，人力發展月刊－理論與實務，77(3)，41-52頁。
白宗傑，(1981)，駐台美籍管理員之研究，國立政治大學企業管理研究所碩士論文。
司徒達賢，(2001)。策略管理新論，台北：智勝文化出版。
史習安，(2001)。策略性人力資源管理措施、配合觀念與組織績效間關係之研究，國科會專題計畫成果發表會，管理（一）學門一般管理領域－知識經濟時代企業的新思維。
何江俊，(2002)。國際分工策略、組織結構與國際人力資源管理作為之研究－以三家台灣資訊電子廠商為例，政治大學經營管理碩士學程全球經營與貿易組碩士論文。
何永福、楊國安，(1993)。人力資源策略管理，台北：三民書局。
沈青松，(1995)。兩岸文化交流的現況與展望，文化與視野的反省，聯合報文化基金會，181-183頁。
李玉春，(1994)，對外投資對我國製造業影響之研究報告－全方位的南向政策，台北：中國通商業雜誌，39頁。
李坤，(2001)。人力資源主管影響策略之研究，國立中山大學人力資源管理研究所碩士論文。
李青芬﹑李雅婷﹑趙慕芬合譯，(1995)。Stephen P. Robbins原著﹕組織行為學，台北﹕華泰。
李純櫻，(2002)。宗教組織領導者領導風格之策略性比較研究，元智大學管理研究所碩士論文。
呂勝瑛，(1997)。企業文化對員工工作態度的影響-海峽兩岸的比較研究，人力資源學報，8期，101 –119頁。
林慶棟，(2000)。企業策略、企業文化、人力資源策略與組織績效關係之研究－以國內資訊電子業上市、上櫃公司為例，國立中山大學人力資源管理研究所，碩士論文。
吳秉恩，(1999)。分享式人力資源管理，台北：翰蘆圖書出版。
高希均、林祖嘉，(1997)。經濟學的世界，台北：天下文化。
許雅棣，(2000)。主管領導型態、員工人格特質、組織激勵制度與員工工作績效之相關性--以保險業務員為例，國立東華大學企業管理研究所碩士論文。
翁睿廷，(2002)。跨文化因素與人力資源管理策略相關性研究－以台商在大陸地區子公司為例，義守大學管理科學研究所碩士論文。
徐國耀，(2000)。大陸台商進入策略、人力資源管理策略與經營績效之探討，國立中央大學企業管理研究所碩士論文。
戚樹誠、許碧芬，(2001)。大陸員工對台籍主管與大陸籍幹部之衝突知覺—探討部門認同、文化認同與人際關係之影響，國科會專題計畫成果發表會，管理（一）學門一般管理領域－知識經濟時代企業的新思維。
黃同圳，(1995)。大陸台商人力資源管理，台北：風和出版有限公司，3-10頁。
彭玉樹、熊欣華，(2001)。多國企業海外子公司高階主管選任政策之初探，中華民國科技管理學會論文研討年會。
莊正民、趙必孝，(1993)。在台外商人力資源管理策略，中山管理評論，1(1)，103-122頁。
陳忠億，(2002)。跨文化通路管理之個案研究—以台灣航商與南韓代理行為例，國立中山大學企業管理研究所碩士論文。
陳佳君，(2002)。影響多國籍企業母子公司人力資源管理系統相似程度因素之研究，國立成功大學國際企業研究所碩士論文。
陳彥蘭，(2002)。策略性人力資源管理：台灣集團企業母子公司人力資源系統相似程度之影響因素—台商大陸子公司之個案研究，國立成功大學國際企業研究所碩士論文。
陳奇祿，(1994)，文化與生活，台北：允晨文化。
溫金豐，(1998)。人力資源系統構形與組織績效關係之研究：以高科技廠商為例，國立中山大學企業管理研究所博士論文。
張葆華，(1987)。社會心理學理論，台北：三民書局。
趙必孝，(1997)。臺商在大陸的人力資源策略、控制與績效之研究，勞資關係論叢，6(6)，1-43頁。
趙必孝，(1998)。國際人力資源管理－理論與實證，台北：華泰書局。
趙必孝，(2000)。國際化管理：人力資源觀點，台北：華泰書局。
趙必孝、陳榮德、黃良志，(2002)。國際企業子公司人才支援策略促動要素之研究，中華民國科技管理學會論文研討年會。
劉慧玉譯，(1999)。Ronald A. Heifetz原著﹕調適性領導﹐台北﹕臉譜出版。
趙曙明，(1999)。國際企業管理，台北：五南書局。
蔡雪紅，(1999)。企業文化、領導型態與企業績效關係之研究－以台灣地區國際觀光旅館為例，逢甲大學企業管理研究所碩士論文。
蔡旻樺，(2000)。影響組織實務移轉效能因素之研究—以在台外商子公司為例，國立成功大學國際企業研究所，碩士論文。
潘忠煜、江烘貴、彭聖允、曾威哲、林建宏，(2004)。品質變革歷程―從防衛機制到創新行為，中華民國品質學會，高雄，11-22。
劉常勇、李立，(1998)。前進大陸快易通－贏得12 億市場的投資教戰手冊，台北：商智文化事業股份有限公司。
薛英宏，(2000)。企業員工國家文化價值觀之研究－台灣及大陸地區之比較分析，長榮管理學院經營管理研究所碩士論文。
藍雅馨，(2002)。跨文化訓練實施程度、派外人員能力與海外適應之關聯性研究－以台商派駐大陸人員為例，中原大學企業管理研究所碩士論文。
簡詩怡，(2000)。跨國企業外派人員跨文化能力內涵之研究，國立臺灣師範大學工業科技教育研究所，碩士論文。
簡嘉誠，(2001)。領導風格型態、創造力人格特質搭配對組織承諾與創新績效影響關係之研究，國立中央大學企業管理研究所碩士論文。
蘇慧貞，(2002)。幼兒園園長領導之個案研究，國立政治大學幼兒教育研究所碩士論文。

二、英文部分
Adler, N. J.(1983).“Cross-cultural Management Research: The Ostrich and the Trend.”, Academy of management Review, 8, 226-232.
Adler, N. J., & Jelinek, M. (1986). Is“organization culture”culture bound?
Human Resource Management, 25(1), 73-90.
Adler, N. J., (1992). “Managing globally competent people,” Academy of Management Executive, 6(3), 52-65
Allard, L.C.,(1996). “Managing Globe-Trotting Exports,”Management Review, pp.39~43.
Bartlett, C. A. & Ghoshal, S. (1986). Tap your Subsidiaries for Global Touch. Harvard Business Review, 64 (6), 87-94.
Bartlett, C. A& Gbosbal S. (1987). “Managing across borders: New strategic requirements,” Sloan Management Review, summer, 7-17
Bargal, D. & Schmid, H.(1989), “Recent themes in theory and research on leadership and their implication for management of the human services administration in social work,” 13, pp. 37-55.
Bass, B.M.(1985), Leadership and performance beyond expectations, NY : Free Press.
Bass,B.M.(1990). Bass & Stogdill's handbook of leadership : theory, research, and managerial applications. New York : Free Press.
Bennis,W.G.（1959）”Leadership theory and administrative behavior：The problem of authority ,Administrative Science Quarterly,4, pp.259-260
Black, J.S. & Mendenhall, M. (1989).“A practical but theory based framework for selecting cross-cultural training methods.”, Human Resource Management, 28(4), 511-539.
Blake,R.R.,Mouton, J.S., Barnes,L.B.＆Greiner,L.E（1964）. “Breakthrough in Organization Development,” Harvard Business Review, ,pp.136.
Chandler, A.D. （1962）, Strategy and Structure, Cambridge: M.I.T. Press.
Church, A. T. (1982).“Sojourner Adjustment.”, Psychological Bulletin, 91, 540-571.
Cook, D. S., Ferris, G. R. (1986), “Strategic human resource management and firm effectiveness in industries experiencing decline,” Human Resource Management, 25 (3), 441-458
Cullen, J.B. (2000). Multinational Management：A Strategic Approach, Beijing：publisher of machine-driven industry。
Conger, J.A. & Kanungo, R.N.(1988), “Behavioral dimensions of charismatic leadership. In J.A. Conger, R.N. Kanungo and Associates,” Charistic Leadership San Francisco : Jossey-Bass.
Daft, R. L. (1995). Organization Theory and Design, Fifth Edition, West Pulishing Company,St. Paul, MN.
Davis, Keith,(1972).Care and culturation of the grapevine. Dun’s Review, CII.
De Cieri, H. & Dowling P. J. (1997). Strategic International Human Resource Management: An Asia-Pacific Perspective, Management International Review, 37, special issue, pp.21-42.
Dowling, P. J. & Schuler, R. S. (1990). International Dimensions of Human Resource Management. Boston: PWS-Kent.
Dowling, P.J. & R.S. Schuler ,(1999). International Human Resource Management, Cincinnati, OH: South-Western College Pub.
Fiedler, F.E.（1967）. “A Theory of Leadership Effectiveness.” New York：McGraw-Hill.
Framer, L.A. & Richman, J.A.,(1980).“The Impact of Management Behavior on Planning Effectiveness.”, Management Planning,pp.19-24.
Fombrum, C. J., Tichy, N. M. & Devanna, M. A. (1984). A Framework for Strategic Human Resource Management. In Devanna, M. A., Strategic Human Resource Management, 34, New York, NY: Wiley.
Goodman, N.,(1994). “Cross-Cultural Training for the Global Executive in Improvement Intercultural Interactions: Modules for Cross Cultural Training Programs.”, Lodan: Sage Publications.
Halpin, A. W. and B. J. Winer（1957）. “A Factorial Stady of the Leader Behavior Descriptions,” Paper Presented in the First International Conference on Bureau of Business Research, The Ohio State University,Ohio State.
Heywood, A. (1997). Politics. London﹕Macmillan Foundation.
Hofstede G., (1980), Culture’s Consequences: International Differences in Work-Related Values, Beverly Hills, CA : Sage Publications.
Hofstede G., (1983), “The Cultural Relativity of Organizational Practices and Theories,” Journal of International Business Studies, Fall, 75-89.
Hofstede, G. & Bond, M.H. (1988), The Confucius connection: From cultural roots to economic growth, Organizational Dynamics, 16(4), 4-21.
Hoftstede, G., Neuijen, B., Ohayv, D.D., & Sanders, G. (1990). Measuring organizational cultures, Administrative Science Quarterly, 35(2), pp. 286-316.
Hoecklin, L. (1994). Managing cultural differences: Strategies for competitive advantage, Wokingham, England: Addison-Wesley.
Hofstede G., (1991), Cultures and organization: software of the mind. International cooperation and its importance for survival, London: McGraw-Hill.
House, R.J. (1971). “Path Goal Theory of Leader Effectiveness”, Administrative Science Quarterly, 16, pp.321-338.
Janssens, M., (2001). Developing aculturally synergistic approach to international HumanResource Management, Journal of World Business, 36(4), 429-450.
Keith, Davis (1972). Human Behavior at Work, 4th Edition, New York: McGraw-Hill , p.100.
Kluckhohn F. and Strodtbeck F. L.,(1961), Variations in Value Orientations, Evanston, IL : Rpw, peterson.
Kroeber, A. L. & Kluckhohn, C. (1952). Culture: A critical review of concepts and definitions. Papers of the Peaboy Museum of American Archeology and Ethnology. Cambridge: Harvard University Press.
Lunenburg,F.C.& Ornstein,A.C.(1996).Educational administration : concepts and practices.(2 nd ed).Belmont,Calif.:Wadsworth.
Milliman, J., Von Glinow, M. A. & Nathan, M. (1991). Organizational Life Cycle &Strategic International Human Resource Management on Multinational Companies: Implications for Congruence Theory, Academy of Management Review, 16, 8-11.
Milliman, J., M.A. Von Glinow, & M. Nathan (1991), “Organizational Life Cycles and Strategic International Human Resource Management in Multinational Companies Implications for Congruence Theory,” Academy of Management Review, Vol.16, No.2,318~339.
Morgan, P.V. (1986), “International Human Resource Management: Fact or Fiction,” Personnel Administration, 36, 43-47.
Napier, N. K., Vu, V. T. (1998), “International human resource anagement in developing and transitional economy countries: A breed apart?,” Human Resource Management Review, 18(1), 39-77
Patton, M.Q., (1990). Qualitative Evaluation And Research Method. 2nd Ed. USA: SagePublications, Inc.
Pucik, V. & Katz, J. H. (1986). Information, Control, & Human Resource Management in Multinational Firms. Human Resource Management, 25 (1), 121-132.
Richard L. Daft,（1999）” Leadership Theory And Practice “，U.S.A. Harcourt Brace College Publishers。
Robbins, S.P. （1995）. Organization Behavior . 8th Edition, New Jersey: Prentice-Hill .
Rodd, J. (1994). Leadership in Early Childhood: The Pathway to Professionalism. New York：Teacher College Press.
Sathe, V. (1985), Culture and related corporate realities, Homewood, IL: Richard D. Irwin.
Schuler, R. S., Dowling, P. J. & De Cieri, H. (1993). An Integrative Framework of Strategic Human Resource Management, Journal of Management, 19, 419-459.
Sheth, S. A. & Eshghi, G. S. (1989), GlobalHuman Resources Perspectives, South-Western Co. 53.Schuler, R. S. (1992). Strategic Human Resource Management: Linking the People with the Strategic Needs of the Business. Organizational Dynamics, pp.18-31.
Steiner, G.A. (1969). Top Management Planning. New York: Macmillan Press. 55.Stogdill and Coons.（1957）. Leader Behavior : Its Description and Measurement, No.88 Columbus, Ohio : Bureau of Business Research, The Ohio State University.
Stogdill, R. M. (1948). Personal factors associated with leadership a survey of the Literature. Journal of Psychology :35-71
Taylor, M.S.(1987). “American Manager in Japanese Subsidiaries: How Cultural Differences Are Affecting the Work Place.”, Human Resource Planning,14, 43-49.
Trompenaars, F. & Hampden- Turner, C. (1998), Riding the waves of culture: Understanding diversity in global business, London: The Economist Books.
Tung, R. L.(1982). Selection and training procedure of U.S., European, and Japanese Multinational. California Management Review, 25（1, Fall）,57-71.
Welch, D. (1994), “Determinants of International Human Resource Management Approach and Activities: A Suggestive Framework,” Journal of Management Studies, 31, 139~164.
Wright, P. M. & McMahan, G. C. (1992). Theoretical Perspectives for Strategic HRM,Journal of Management, 18, 295-520.
Yukl,G.A. (1994).”Leadership in Organizations”, 3rd ed., Prentice-HallInternational ,Inc.,.
Yukl, G.A.(1998), “Leadership in organizations. Upper Saddle River,NJ : Prentice-Hall,