由於國際合資企業是由來自不同國籍的企業之合夥，並且更因各國公司之認知不同、文化差異、及其他社會或政治因素，這不但增加了組織在管理的複雜性，也降低了組織的有效性。本研究個案公司主要為一國際合資企業，更因其特殊之產業－環保相關產業，在台灣市場上擁有其知名度以及專業度。雙方以專案導向進行合作，國外合資企業主要針對專案業務部份提供技術以及專業上之協助，台灣公司內部管理機制在雙方共識之下，由台灣公司負責。然而，在雙方數個專案合作之下，可以發現在不同文化背景、認知以及經營理念下，有可再加以改善的空間，因此，本研究欲從個案研究去探討如何有效的進行國際合資以及獲得競爭優勢。本研究研究結論簡述如下所示。
1.文化的差異主要表現在雙方之意識形態以及價值觀方面，因此，為了有效降低雙方在文化方面的差異，必須盡力了解彼此的意識形態與價值觀，若合資公司間文化差異愈小，則可增加雙方溝通及協調性進而降低彼此的衝突。
2.雙方對於企業經營目標的認知不同，亦可能因而產生合作上的意見不合及不同的經營策略，若雙方在合作之前能就此一觀念產生共識，將能更有效達成雙贏的組織績效。
3.經驗分享：知識的移轉將有助於雙方更加了解雙方現況，由於合資公司對於在地市場之不了解，且對於自身風險的疑慮導致雙方在合作上的溝通產生誤解，若增加合資公司對於台灣企業之了解以及透過以往台灣個案公司在合作經驗之分享，可能有助於雙方對於彼此立場之理解。
4.增加自身組織智慧資本：合資公司固然擁有較多的專業技術及資金資源，對於雙方合作上始終採取信任的態度，然而對於台灣個案公司執行專案經驗仍有些許遲疑，因此，若台灣個案公司增加自身智慧資本，即人才及專業技術，將有助於降低合資公司對於風險之評估，在往後的專案合作上，也能以自身主要所有之智慧資本來增加雙方更多合作機會。

As the component partners of the international joint venture (JV) are from different nationalities of which have the diversities of cultural and concepts and the other factors of societies or the political impact. All these factors not only increased the complexity in organization management, but also reduced efficiency of organization. The case company is an international JV specialized in the field of Environmental protection with professionalism recognition and reputation in Taiwan. The mutual cooperation between both parties mainly based on project execution with the foreign joint venture company providing specialized technique and know-how assistance in project execution. And the case company responsible for internal management mechanism and daily operation under mutual common consensus. However, learning after the execution of few joint venture projects, we found out further improvements could be taken in considering of the diversity of culture, concepts and management from both sides. This research is focused on how to efficiently implement the value of JV and gain competitive advantages via case study, the research conclusion summarized as below.
1.The cultural diversity from both sides mainly displays on ideology as well as the values aspect. Therefore, to enhance understanding with each other is necessary in order to effectively reduce the cultural diversity from both sides. To minimize the cultural diversity will increase harmony in communication and coordination and promote higher chance to avoid the possibility of potential conflicts.
2.Before the cooperation taking place, both parties should align their concepts in company goal as well as strategy, management, operation etc., to ensure the achievement of win-win situation.
3.The experience shares: The knowledge exchange and sharing will be contributive to both sides in the way of more understanding both present situations. In the process of mutual cooperation, the occurrences of miscommunication can be attributable to the foreign joint venture company does not fully understand the local market trend and is doubtful about its potential risks. To optimize the joint venture company to have a comprehension of Taiwan enterprises and to share the experiences gained from previous mutual cooperation to facilitate mutual understanding in view of each other standpoint.
4.Increases own organization wisdom capital: The foreign joint company indeed has more specialized technology and finance resources and always takes trust attitude on mutual cooperation. Nevertheless, the foreign joint company still has the hesitancy on the executive capability of project experiences of the case company. The case company should accelerate to accumulate its own organization wisdom capital on professionalism and the technical knowledge in order to lowering risk appraisal by the foreign joint venture company. In this regard, the case company could create more opportunities of mutual cooperation in future special case cooperation in terms of utilizing its own wisdom capital.

目錄
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 3
第三節 研究架構與流程 4
第二章 文獻探討 6
第一節 國際合資 6
第二節 跨文化管理 145
第三節 衝突管理 1919
第四節 經營共識 233
第三章 研究方法 27
第一節 質性研究方法 27
第二節 研究設計 28
第三節 研究限制 29
第四章 個案分析 30
第一節 產業分析 30
第二節 個案公司簡介 35
第三節 研究個案說明 40
第五章 結論與建議 49
第一節 研究結論 49
第二節 建議 52
參考資料 54
一、中文部分 54
二、英文部分 56
訪談整理稿 63

表目錄
表2-1 合資定義 9
表2-2 文化的定義 15
表2-3 任務衝突定義 21
表3-1 受訪者背景簡介 28
表4-1 台灣地區環保產業現況 33
表 4-2 個案比較表 46
表 4-2 個案比較表（續） 47
表5-1 個案衝突比較 50

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