實務上在大陸市場經營的各跨國企業執行本土化情況很熱烈，主要是為了確
保企業本身在大陸的競爭地位，但是相對於實務上熱烈的情況，過去文獻中對於
本土化議題的相關研究卻相當稀少，而若有探討到本土化的研究議題也多侷限在
人力資源上，所以為了更深入探討本土化的影響因素，本研究將本土化分成三個
部分，分別是價值活動、管理機制與人力資源，並分別針對此三部分的本土化去
探討影響之因素。
在研究分析結果中顯示會影響價值活動本土化的因素主要有文化距離、產品
需求差異性，以及台灣經驗的運用。然而母公司方面的影響力量如母公司在地承
諾程度以及子公司對母公司資源依賴程度卻沒有如預期的對價值活動的本土化
產生影響。而在影響管理機制本土化的因素主要為產業群聚程度、產品需求差異
程度、母公司在地承諾以及台灣經驗的運用，由這幾個影響因素可發現在大陸子
公司方向的影響因素主要是偏在產業因素，而環境因素(文化距離)似乎並沒有對
於管理機制本土化有顯著影響能力，另外，子公司對於母公司資源的依賴也在研
究中沒有對於管理機制本土化有顯著的影響。最後在本研究中發現的人力資源本
土化的影響因素主要有產品需求差異性、母公司在地承諾與子公司對母公司的依
賴程度，然而文化距離、產業群聚以及台灣經驗的運用並沒有如研究預期對於人
力資源本土化造成顯著影響。由以上討論可以發現產品需求的差異性在三種不同
類型的本土化都發生影響，顯示出產品需求差異性對於大陸子公司在進行本土化
時是很重要的影響因素，而這也符合Lou(2001)的研究結果。另外，由研究中也
發現母公司在地承諾程度對管理機制以及人力資源本土化有顯著的影響，顯示出
MNC在當地市場所做的投資規模或與當地廠商(包括政府單位、上下游廠商、消費
者)建立良好關係確實是會影響MNC大陸子公司的本土化狀況，而這也反應出在一
個法制、市場機制尚未完全健全的情況下，與當地廠商建立良好『關係』對於MNC
在執行策略是有重要意涵。

There are more and more multinational companies adopting localization
strategy in china, including all kinds of functions. Comparing with the
reality, the related reaserchs about localization issues are very fewer.
In order to understand more about the content of “localizatin” (or call
“local responsiceness”), the study divided localization into three
kinds of sub-parts, including physical business activities, soft
management machanism and human resources. Futhermore, the study propses
and examines various determinants of localization.
The findings of this reaserch are following: (1) Factors including
culture distance, product demand heterogenity and Taiwan experience will
influence the localization of physical business activities. (2) Factors
of affecting localization of soft management machanism contain product
demand heterogenity, industry cluster, headquarter commitment and Taiwan
experience. (3) Factors of affecting localization of human resource
contains product demand heterogenity, headquarter commitment and the
dependence of subsidiary on headquarter.
Above all, we also found the influencial factors for three different
kinds of localization are different.

I
目錄
目錄 I
圖目錄........................................................................................................................... II
表目錄........................................................................................................................... II
第一章緒論..................................................................................................................1
第一節研究背景..................................................................................................1
第二節研究動機..................................................................................................1
第三節研究目的..................................................................................................4
第四節研究流程與內容......................................................................................5
第二章文獻回顧與研究架構發展..............................................................................7
第一節文獻回顧..................................................................................................7
第二節個案分析................................................................................................21
第三節研究架構之建立....................................................................................38
第四節研究假設之建立....................................................................................39
第三章研究設計與研究方法....................................................................................51
第一節研究對象的選擇....................................................................................51
第二節問卷發展過程與資料收集....................................................................52
第三節研究變數的操作性定義........................................................................52
第四節統計分析方法........................................................................................62
第四章研究結果分析與討論....................................................................................64
第一節研究樣本分析........................................................................................64
第二節信度分析................................................................................................66
第三節研究變數效度分析................................................................................66
第四節研究結果分析........................................................................................75
第五節本研究假設檢定之結果彙總................................................................90
第五章研究結論與建議............................................................................................92
第一節研究結論................................................................................................92
第二節未來研究之方向與建議........................................................................93
第六章參考資料........................................................................................................95
一、中文部分: ....................................................................................................95
二、英文部分: ....................................................................................................96
圖目錄
圖1- 1：本研究之研究流程................................................................................5
圖2 - 1：本研究研究架構........................................................................................39
表目錄
表2- 1:全球整合與地區回應的相關概念.................................................................12
表2- 2:母公司及台灣子公司對大陸子公司的贡獻程度.........................................23
表2- 3:個案母公司特質摘要.....................................................................................30
表2- 4:個案台灣子公司資源對大陸子公司的貢獻.................................................34
表2- 5:個案公司大陸環境與子公司本土化狀況.....................................................36
表2- 6:本研究假設之彙整.........................................................................................50
表4- 1:樣本資料分析.................................................................................................64
表4- 2:樣本敘述統計分析.........................................................................................65
表4- 3:信度分析.........................................................................................................66
表4- 4:文化距離主成份分析表.................................................................................67
表4- 5:產業群聚程度主成份分析表.........................................................................68
表4- 6:產品需求異質性主成份分析表.....................................................................69
表4- 7:母公司在地承諾程度主成份分析表.............................................................70
表4- 8:子公司對母公司資源的依賴程度主成份分析表.........................................70
表4- 9:台灣經驗的運用程度主成份分析表.............................................................71
表4- 10:價值活動本土化程度主成份分析表...........................................................72
表4- 11:管理機制本土化程度主成份分析表...........................................................73
表4- 12:人力資源本土化程度主成份分析表...........................................................74
表4- 13:Pearson 相關係數矩陣.................................................................................76
表4- 14:本研究自變數對價值活動本土化程度影響迴歸係數表...........................77
表4- 15:本研究自變數對管理機制本土化程度影響迴歸係數表...........................82
表4- 16:本研究自變數對人力資源本土化程度影響迴歸係數表...........................86
表4- 17:價值活動本土化程度假設檢定結果...........................................................90
表4- 18:管理機制本土化程度假設檢定結果...........................................................90
表4- 19:人力資源本土化假設檢定結果...................................................................91

95
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