臺灣博碩士論文加值系統

本研究為建構完整的子公司管理控制系統，透過實證探討以下研究目的：1. 子公司策略角色、異文化管理和經營績效間之關係。2.不同的異文化管理制度和子公司策略角色是否會產生不同的經營績效。3. 『母公司對子公司的資源承諾程度』和『子公司對地主國資源的依賴程度』二架構是否更適合說明台商海外子公司策略角色的配適。4. 比較分析子公司在中國大陸和東南亞採行異文化管理之差異。
根據主題適合性，本研究以我國企業赴中國大陸及東南亞各國投資的子公司為研究對象，有效問卷155份，有效問卷回收率為31%；並以ANOVA、徑路及迴歸分析檢測本研究假設。
實證結果發現，1.子公司的經營績效會因異文化管理制度和策略角色類型的不同而有所差異；2. 不論投資在中國大陸或東南亞地區均認為採行「第三文化管理」最重要。在理論意涵上，本研究將異文化管理應用於建構子公司策略角色與經營績效間之關係的釐清與解釋，可補充子公司策略角色對經營績效關係的知識本體。就實務建議，子公司應配合所取得的資源優勢，隨時調整策略以予因應才能提高其經營績效。

This empirical study intends to construct a management control system for subsidi-aries, and to investigate the following research objectives: (1) the underlying relation-ship among cross-cultural management and two constructs that form strategic role of a subsidiary: “a parent company’s resource commitment level to its subsidiaries” and “a subsidiary’s resource dependency to its host country”; (2) the relationship between cross-cultural management and performance, and whether different cross-cultural man-agement results different performance; (3) the relationship among performance and the constructs forming a subsidiary’s strategic role: “a parent company’s resource commit-ment level to its subsidiaries” and “a subsidiary’s resource dependency to its host coun-try”, and whether different strategic role of a subsidiary results different performance; (4) whether the frameworks of “a parent company’s resource commitment level to its sub-sidiaries” and “a subsidiary’s resource dependency to its host country” are more suitable for explaining appropriateness of strategic-role assignment of oversea subsidiaries of Taiwanese enterprises; (5) and comparatively analyzing the difference in cross-cultural management between oversea subsidiaries of Taiwanese enterprises in Mainland China and Southeast Asia.
In the study, oversea subsidiaries of Taiwanese enterprises in Mainland China and Southeast Asia were the subjects. 500 questionnaires were distributed in total, and 155 questionnaires were valid for data analysis, with a response rate of 31%. ANOVA, Path Analysis, and Regression Analysis were used for validating the hypothesis.
Research findings are stated as below: (1) “a parent company’s resource commit-ment level to its subsidiaries” is higher, its subsidiaries are more likely to adopt parental cultural management; (2) “a subsidiary’s resource dependency to its host country” is higher, it is more likely to adopt subsidiary cultural management; (3) there is a signifi-cant differentiation in performance among subsidiaries with different strategic roles; (4) performance of subsidiaries vary due to differences in cross-cultural management; (5) it is the most important for investment in Mainland China or Southeast Asia to adopt “mix-cultural management”.
As for the theoretical implication, this study applies cross-cultural management in clarification and explanation of the relationship between strategic-role of subsidiaries and performance. As for the practical implication, subsidiaries should adjust its strate-gies in coordination to its gained resource advantages, in order to enhance its perform-ance.

中文摘要　．．．．．．．．．．．．．．．．．．．．． iii
英文摘要　．．．．．．．．．．．．．．．．．．．．． iv
誌謝辭　　．．．．．．．．．．．．．．．．．．．．． vi
內容目錄　．．．．．．．．．．．．．．．．．．．．． vii
表目錄　　．．．．．．．．．．．．．．．．．．．．． ix
圖目錄　　．．．．．．．．．．．．．．．．．．．．． xi
第一章　　緒論．．．．．．．．．．．．．．．．．．． 1
　　第一節　　研究背景與問題．．．．．．．．．．．． 1
　　第二節　　研究問題．．．．．．．．．．．．．．． 3
第三節 研究目的．．．．．．．．．．．．．．． 8
第四節 研究範圍．．．．．．．．．．．．．．． 9
第五節 研究流程．．．．．．．．．．．．．．． 12
第二章　　相關理論與文獻探討．．．．．．．．．．．． 14
　　第一節　　多國籍企業子公司的演化過程．．．．．． 14
　　第二節　　多國籍企業子公司的策略角色．．．．．． 17
　　第三節　　子公司策略角色與資源依賴理論．．．．． 34
第四節 異文化管理．．．．．．．．．．．．．． 38
第五節 子公司策略角色、異文化管理和經營績效之 43
關係．．．．．．．．．．．．．．．．．
第三章 研究設計與方法．．．．．．．．．．．．．． 46
　　第一節　　研究架構．．．．．．．．．．．．．．． 46
　　第二節　　研究假設．．．．．．．．．．．．．．． 48
　　第三節　　研究變項之操作性定義與衡量．．．．．． 54
　　第四節　　抽樣對象與方法．．．．．．．．．．．． 58
　　第五節　　資料分析結構．．．．．．．．．．．．． 59
第四章　　子公司策略角色、異文化管理和經營績效關係之實證結果．．．．．．．．．．．．．．．．． 63
　　第一節　　基本資料分析．．．．．．．．．．．．． 63
　　第二節　　信度與效度分析．．．．．．．．．．．． 68
　　第三節　　各變數之相關分析．．．．．．．．．．． 74
　　第四節　　子公司策略角色和異文化管理集群分析．． 75
　　第五節　　子公司策略角色、異文化管理和經營績效關
　　 係之ANOVA分析．．．．．．．．．．． 77
　　第六節　　子公司策略角色、異文化管理和經營績效之
　　 徑路與迴歸分析．．．．．．．．．．．． 81
　　第七節　　控制變數和子公司策略角色之敘述性比較分
　　 析．．．．．．．．．．．．．．．．．． 85
　　第八節　　中國大陸與東南亞採行異文化管理制度之敘
　　 述性比較分析．．．．．．．．．．．．． 94
第五章　　結論與建議．．．．．．．．．．．．．．．． 97
　　第一節　　結論．．．．．．．．．．．．．．．．． 97
　　第二節　　理論與實務意涵．．．．．．．．．．．． 111
　　第三節　　研究限制與後續研究建．．．．．．．．． 117
參考文獻　．．．．．．．．．．．．．．．．．．．．． 119
附錄A　 研究問卷 ．．．．．．．．．．．．．．．． 134

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