在國際企業學術領域中，有越來越多的學者及研究皆顯示了子公司確實為國際企業管理當中漸形重要的課題，尤其是在母公司的策略當中，子公司扮演了建立企業優勢的貢獻者角色（Birkinshaw, Hood and Jonsson, 1998），而不同於過去傳統國際企業學術研究模型中，將子公司視為MNC的母公司接觸市場的機會提供者或是接受母公司技術移轉的接收者（Vernon, 1966)。
本研究的主要重心為跨國企業中(Multinational Corporation, MNC)的台灣子公司其採取自發性行動對其主導性影響之關係，子公司之自發性行動(Subsidiary Initiative)的定義為在母公司設定內及指派之外，所採取的內部市場發展、外部市場發展、創新發展及針對母公司防禦系統的行動。子公司之主導性(Subsidiary Mandate)為子公司在MNC中經營的延伸範圍以及其決策的程度與範圍。在整個MNC架構中，子公司會被設定有不同的價值活動/專業功能或是策略性角色，在此設定下，子公司擁有在市場經營範疇、產品線、專業功能及價值活動不同的目標及責任；同時，也會擁有不同的主導權範圍及程度。
本研究透過台灣子公司原本被設定的經營範疇、產品線、價值活動、專業功能為出發點，分析其採取的自發性行動類型、及原本被設定外所採取延伸的自發性行動，探討之間的關係。再透過分析台灣子公司原來被設定下所擁有的主導性，及採取自發性行動後主導性改變的比較，來歸納出台灣子公司採取自發性行動並進而改變其主導性的關係。
本研究透過質化研究的方式，訪談五個在台皆有設立子公司的跨國企業，包括汽巴精化(Ciba)、飛利浦建元電子、台灣國際商業機器(IBM)、速聯變速器公司(Sram)、及台灣明尼蘇達礦業公司(3M)。透過訪談的結果及次級資料的分析，加以歸納受訪個案的自發性行動類型、結果，及其主導性改變的狀況，發現台灣子公司在其原本設定的價值活動或市場範疇下所採取的自發性行動之成功為其採取延伸的自發性行動及增加主導性的基礎，而透過原設定內自發性行動成功的基礎，建立其在MNC中的聲譽及母公司對台灣子公司的信任，台灣子公司可進一步採取設定外延伸的自發性行動，且透過延伸的自發性行動，進一步的成為台灣子公司是否能在其被設定的領域之外，獲得更多主導性的關鍵因素。

In the field of International business management, there is more and more concentration on the topic about the role of subsidiaries in the Multinational corporations (MNC). Subsidiaries not only accept the order of head-quarter but also contribute the competitive advantage to MNCs. Depending upon the trend of the academic research
The subject of the research focuses on the initiatives of Taiwan subsidiaries and their mandate in MNCs. Subsidiary initiative is defined as the activities subsidiaries take to increase the integration efficiency, local responsiveness and innovation activities. These activities include internal market development, external market development and innovation development. Subsidiary mandate is defined as the extended level and charter of decision making. Because subsidiaries have different value activities and charters which are set by the head-quarter, they will have different directions of their initiatives and mandate.
Through the interview five subsidiaries in Taiwan such as Ciba, Philips, IBM, Sram and 3M, the basis of this research is set. First, the analysis logistic is begun from the value activities and charter of the subsidiaries set by the head-quarter. Second, we compare the types of the initiatives taken by the subsidiaries. Third, we list the mandate of the subsidiaries and compare them with the changed mandate after taking initiatives. Through the analysis step, we conclude the relationship of the subsidiary initiative and subsidiary mandate.

摘要 III
ABSTRACT IV
目錄 V
圖目錄 VII
表目錄 VIII
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第二章 文獻探討 4
第一節 母子公司間的關係 4
第二節 子公司的自發性行動 (SUBSIDIARY INITIATIVES) 4
第三節 子公司的策略性角色(SUBSIDIARY STRATEGIC ROLES) 9
第四節 子公司的主導性(SUBSIDIARY MANDATES) 10
第五節 子公司自發性行動對其策略性角色之影響及其關係 12
第六節 子公司自發性行動對其主導性及關係 15
第七節 子公司策略性角色改變對其主導性之影響及其關係 18
第三章 研究設計 21
第一節 研究架構 21
第二節 研究與訪問對象 23
第二節 研究方法 25
第四章 個案分析 28
第一節 單一個案之第一階段分析之一 28
第二節 第一階段分析之二 41
第三節 第二階段分析：台灣子公司原來被設定的角色與其主導性 49
第四節 多重個案比較（第三階段分析） 56
第五章 結論 67
第一節 研究結果發現 67
第二節 研究變數與架構修正 74
第三節 研究架構修正 76
參考文獻 78

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