最近二十多年來，研究多國籍企業的學者逐漸將研究焦點從跨國企業總部移到多國籍企業子公司，使得關於子公司管理的研究逐漸增加。而其中自主權是個值得研究的課題，對於跨國公司來說，子公司的自主權越來越重要，子公司的任務是在於支援母公司或是執行母公司的全球策略，但是隨著母公司控制系統的不同，隨著環境激烈變動程度的不同，會造成子公司決策自主權之差異。本研究試著從台灣與大陸子公司之中，找出影響自主權的因素。
本研究的研究方向是在探討跨國公司對於子公司授權的程度，即子公司自主權的大小，會受哪些因素影響，主要以四個構面來研究：第一，跨國企業子公司自主權如何受到經理人個人特質之影響；第二，跨國子公司自主權如何受到子公司特質之影響；第三，跨國公司子公司自主權如何受到環境特質之影響；第四，跨國企業子公司自主權如何受到母公司特質影響。
本研究採取個案訪談的方式，訪問了四家個案公司皆為多國籍企業的子公司。此外，個案公司的母公司在台灣及大陸都有設立子公司，並藉由為了訪談個案公司的高階主管，找出影響自主權的因素。
本研究發現母公司管理階層子公司自主權影響很大，幾乎決定子公司自主權的大小，而子公司經理人、子公司、環境特質也會有所影響，而其中子公司經理人的雄心是個重要影響因素。此外，研究發現子公司自主權是動態均衡、妥協的結果，也是持續波動變化的。
本研究提出自主權影響因素之架構，以期能對後續研究有所幫助，也希望為跨國公司在對子公司管理時，提供大方向的指引。

Recently for over 20 years, the scholar who studies multinational corporation study the focus to move from MNC headquarter to MNC subsidiaries gradually, make the research about subsidiary's management increase gradually. And the autonomy is a subject that is worth studying among them, for MNCs, the subsidiary’s autonomy is more and more important. Supports MNC headquarter and carries out the global strategies are subsidiary’s mission. But with the difference of the control system of MNC, with the difference of the fierce change degree of environment, will cause the difference of subsidiary’s autonomy. Try to find out the factor influencing autonomy from Taiwan and mainland subsidiary in this research.
This research studies with four factors to find out which variable affect the extent of subsidiary’s autonomy: First, how the subsidiary manager’s traits influence on MNC subsidiary’s autonomy; Second, how the MNC headquarters’ traits influence on MNC subsidiary’s autonomy; Third, how the environmental traits influence on MNC subsidiary’s autonomy; Fourth, how the MNC subsidiary’s traits influence on MNC subsidiary’s autonomy. This research takes the measure of case study by interview. The case company sets up subsidiaries in Taiwan and mainland, and for the high-order executive of the interview case company.
Originally discover the headquarter exerts a tremendous influence, nearly determine the extent of subsidiary’s autonomy. And subsidiary manager's great ambition is also an important influence factor. In addition, discover that subsidiary's autonomy is dynamic equilibrium, result of compromise, and subsidiary’s autonomy changes like a cycle.

致謝詞 I
摘要 II
Abstract III
目錄 IV
表目錄 VI
圖目錄 VII
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第二章 文獻探討 6
第一節 跨國企業子公司管理與自主權 6
第二節 子公司經理人特質 23
第三節 子公司特質 26
第四節 環境特質 30
第五節 母公司特質 32
第三章 研究架構與研究方法 34
第一節 研究架構 34
第二節 研究變項之概念 36
第三節 研究方法 37
第四節 研究對象選擇 39
第四章 個案分析 41
第一節 個案公司背景資料 41
第二節 個案訪談分析 45
第三節 初步研究架構對應與修正 61
第五章 結論與建議 65
第一節 研究結論 65
第二節 後續研究之建議 68
第三節 研究限制 69
參考文獻 70
附錄 76

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