近年來台灣企業面對全球化競爭，開始將營運觸角向海外延伸，無論東南亞或者中國大陸，都是台灣企業近年來競相投資的地區。但是隨著企業的國際化發展，許多企業未能清楚了解國際化經營管理的課題，導致經營績效未能達到預期的目標。
在國際企業經營管理課題中，子公司的知識流(知識流入、知識創造及知識流出)情形，可以影響子公司的地位與績效，以及母公司的國際化策略成效。
本研究主要是透過訪談及相關文獻理論的整理回顧和研究，了解台灣飛利浦半導體廠知識流入(knowledge inflow)及知識流出(knowledge outflow)的原因與做法，以及在不同子公司間知識流傳遞所遭遇的議題。藉由台灣飛利浦半導體廠知識流的經驗，配合相關文獻理論，整理出可供企業落實國際化策略的理論基礎與實務運用之參考。

Under global competition, some Taiwan corporations started to implement international strategy. Most of the corporations go foreign investment in South-East Asia and Mainland China. But some of the corporations do not afford the expected profit from the international strategy because they are not familiar with international business.
In the international business area, multinational corporation (MNC) subsidiary knowledge flow is an important factor to influence the role of the subsidiary and the success of international strategy.
The procedures of this study are mainly through the review on the relevant reference documents and the interview of PHILIPS Semiconductor Kaohsiung managers. The main purposes of this study are to establish an appropriate MNC subsidiary knowledge flow model to find out what factors will influence subsidiary knowledge flow, and to make a recommendation both for headquarter and subsidiary managers as their reference when they plan to implement knowledge transfer strategy.

論文提要------------------------------------------------------------------------------------1
中文摘要------------------------------------------------------------------------------------2
Abstract ------------------------------------------------------------------------------------3
誌 謝 詞------------------------------------------------------------------------------------4
第一章、緒 論
第一節、研究背景與動機---------------------------------------------------- 8
第二節、研究目的-------------------------------------------------------------10
第二章、文獻探討
第一節、多國籍企業(MNC)之定義--------------------------------------------12
第二節、知識流在國際企業管理領域中相關文獻---------------------- 14
第三節、知識的意義與內涵---------------------------------------------------- 17
第四節、母公司控制程度的意義與內涵------------------------------------ 21
第五節、母—子公司之間程序公平的意義與內涵----------------------- 24
第六節、子公司相對能力程度的意義與內涵----------------------------- 26
第七節、子公司被替代程度的意義與內涵-------------------------------- 28
第八節、研究架構---------------------------------------------------------------- 30
第三章、研究方法
第一節、個案研究方法介紹---------------------------------------------------- 31
第二節、研究流程------------------------------------------------------------- 33
第三節、個案篩選準則與個案資料蒐集方式---------------------------- 34
第四章、台灣飛利浦半導體廠個案分析
第一節、皇家飛利浦電子公司簡介------------------------------------------ 36
第二節、台灣飛利浦半導體廠簡介---------------------------------------- 38
第三節、飛利浦集團內部管理與知識分享機制------------------------- 45
第四節、台灣飛利浦半導體廠研究結果---------------------------------- 50
第五章、結論與建議
第一節、研究結論與建議------------------------------------------------------- 58
第二節、後續研究建議------------------------------------------------------- 60
參考文獻----------------------------------------------------------------------------------- 61
附件一、訪談問卷----------------------------------------------------------------------- 64
圖目錄

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司徒達賢（民 90），「從企業管理知識內涵與結構談企管知識之傳習方法」，第十屆中華民國管理教育會議（專題演講），國立雲林科技大學
李韶洋（民 83），「從網路觀點探討多國籍企業之內部控制機制—台灣企業大陸投資之管理」，國立政治大學企業管理學系未出版碩士論文
邱雅萍（民 90），多國企業在臺子公司知識來源型態影響因素之研究，國立政治大學企業管理學系未出版博士論文
陳創立（民 90），高科技產業跨國知識移轉策略之研究，國立台灣師範大學工業科技教育學系未出版碩士論文
曾志弘（民 90），多國籍企業子公司自主權與主導行為影響因素之研究—以多國籍企業在台子公司為例，國立中山大學企業管理學系未出版博士論文
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