隨著PCB產業板塊的移動，台灣印刷電路板廠商之生產、銷售等企業價值活動逐漸向海外擴充，特別是移往大陸。原本單純的單一國家企業營運轉因而轉為複雜之跨國管理。在面對時間與空間的距離差異下，如何設計出合適的管理控制系統，以整合海內外公司策略與資源，維持良好績效，並使海外子公司的營運成果均能符合母公司的預期，達成發展海外業目標，已為多數企業關注議題及要務。
本研究係針對台商在多國籍企業的組織型態、子公司策略角色與管理控制系統之間的關連，以及其可能產生之不同類型的管理控制系統對於經營績效的影響進行探討。並以在大陸投資經營上具豐富經驗之五家台灣印刷電路板廠及其子公司為例，以個案訪談的方式進行研究。研究發現結果歸納如下：
一、母子公司管理控制系統會依子公司的策略角色、管理特性與組織型態進行調整設計。
二、台商多國籍企業對母子間公司的管理控制機制會隨子公司當地業務擴充或營運狀況之改變而有動態推移的現象
三、個案公司之母子公司間或子公司內部互動與管理控制系統，多有程度不同之正式化或產出控制模式進行，且因落實進行，在經營績效均可維持一定的水準。

With the relocation of the production base and market of printed circuited board (PCB) industry, the enterprise value activities of Taiwan PCB house extended to overseas gradually, especially to Mainland China. Therefore, the business operation was changed to the complex multinational corporation (MNC) management style from the simple single-side enterprise management style. It is an important issue for MNC to how to design or find the suitable management control system (MCS) and to integrate and allocation the enterprises operation resource to keep the good business performance and achieve MNC’s development goal or target by the suitable MCS.
The purpose of this study is to investigate the relationship between MNC organization, subsidiary strategic role, MCS and business performance through interview with five Taiwan PCB houses who invested in Mainland China at least five years. The study results are as following:
1.The design of MCS for MNC’s parent company and subsidiaries is based on the subsidiary strategic role, management characteristic and organization type.
2.The parent company of Taiwan MNC would like to modify their own MCS while subsidiary’s business operation scale or situation has any change.
3.Since the MCS is executed efficiently, the operating performance of these case companies can be kept at a certain level.

論文審定書...................................................................i
誌　謝..........................................................................ii
中文摘要......................................................................iii
英文摘要......................................................................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..........................................................3
第三節 研究流程..........................................................4
第二章 文獻探討..........................................................6
第一節 管理控制系統及型態.........................................6
第二節 多國籍企業組織型態........................................13
第三節 多國籍企業子公司策略角色.............................18
第四節 多國籍企業控制機制........................................22
第五節 營運績效.........................................................28
第三章 研究架構與方法...............................................29
第一節 研究架構.........................................................29
第二節 研究方法.........................................................30
第三節 研究對象.........................................................33
第四節 訪談問題架構..................................................34
第四章 個案資料分析..................................................35
第一節 產業特性.........................................................35
第二節 個案公司簡介與訪談結果整理..........................40
第三節 個案公司訪談分析...........................................53
第五章 結論與建議......................................................57
第一節 研究結論.........................................................57
第二節 研究建議.........................................................59
參考文獻.....................................................................60
附錄一：本研究訪談問題.............................................64

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