為探討台灣多國籍企業在不同國際化階段所採取的管理作為，本研究先整合文獻並探討相關理論後，歸納出影響人力資源管理實務之觀念性架構。另以3家不同產業、規模之台資多國籍企業為主體，對個案公司台灣總部的高階主管焦點訪談後，運用個案研究方式進行分析，透過瞭解個案公司的產業發展、國際化動機與目的、人力資源管理策略與人力資源管理實務之現況，與文獻理論做連結性的分析與結果驗證。最後，本研究提出以下結論：
1、母公司對子公司的經營管理策略沒有一定規則，主要還是依各別企業及產業而有所不同，有和國際化階段相似的經營策略，也有採混合型的經營策略，主要影響因素還是基於企業對當地回應需求程度不同而有所差異。
2、隨著資訊安全管理技術的進步，多國籍企業運用資訊科技對子公司進行控制，已更為普遍。不僅降低人員派駐海外子公司的必要性，也使得任務處理的方式更具彈性。
3、台商多國籍企業的國際化大多是將其原本在台灣的產能或行銷單位轉移到海外，母公司總管理單位一般是沒有合適職缺提供給海外人員回任的。這和文獻探討認為透過外派人員回任得以累積多國籍企業之國際化經營經驗，或者認為回任制度完備是外派成功關鍵，有著很大的差異。
4、大多數台商多國籍企業對跨文化管理關注仍顯不足，可能原因是台商多國籍企業所屬製造業對生產線的直接人員要求就是依標準作業指導書作業，而且不容許任何未經品質驗證的創意直接在工廠中執行的，致使公司高階管理者對跨文化差異造成的影響感受並不深，也因此公司對跨文化管理不重視。

To study the management strategies of multinational corporations at their internationalization phases, this essay surveys the related theories and develop the conceptual model of the influential HR management practices. By interviewing the top managers of the 3 Taiwan-based multinational corporations in the different industries, this essay collects their development history, motivations of their internationalization, HR management strategies and practices. Integrating the related theories & the collected cases, this essay provides the conclusions as below.
1、The headquarters have no standard strategies for their overseas branches management. Their strategies depend on their situations & their industries. Some use the similar business strategies with internationalization phases, some use the mixed business strategies. The major influential factors are based on the demands of their local branches.
2、With the advanced information security technology, it’s common that the headquarters can control their overseas branches well. That reduces the necessity to send their employees to overseas and provides the flexibility for international operation.
3、The most of Taiwan-based multinational corporations used to move their manufacturing units or sales units to overseas. And there are no suitable positions for the expatriated employees to return to headquarters. However, the related theories show that the expatriated employees can provide their experiences of international business operation and a good repatriation management is the critical factor to the successes of expatriations. In this aspect, both the theories and the case studies show obvious differences.
4、Most Taiwan-based multinational corporations do not heighten the cross culture management sufficiently. Because Taiwan-based corporations are good at manufacturing & SOP for their employees, they do not approve any unverified ideas to be executed in the manufacturing units. Therefore, the top managers do not detect the impacts from the cross culture operation and neglect that.

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..............................................................3
第二章 文獻探討............................................................5
第一節 企業國際化相關理論............................................5
第二節 策略性國際人力資源管理.....................................16
第三節 多國籍企業之人力資源管理實務-任用....................24
第四節 多國籍企業之人力資源管理實務-績效評估..............26
第五節 多國籍企業之人力資源管理實務-薪酬....................29
第六節 多國籍企業之人力資源管理實務-跨文化管理與訓練31
第七節 多國籍企業的人力資源控制機制...........................33
第三章 研究方法.……………...................….......…..…………35
第一節 深度訪談法..............................................................35
第二節 研究架構.................................................................37
第三節 訪談對象.................................................................39
第四章 個案討論與分析結果................................................41
第一節 個案A公司訪談分析..................................................41
第二節 個案B公司訪談分析..................................................55
第三節 個案C公司訪談分析..................................................70
第四節 個案研究之綜合分析.................................................79
第五節 個案研究結果與命題發展...........................................91
第五章 結論與建議.............................................................93
第一節 研究結論.................................................................93
第二節 研究建議.................................................................94
第三節 研究限制.................................................................95
參考文獻.............................................................................97
一、中文部份.......................................................................97
二、英文部份.......................................................................98
三、其他.............................................................................103

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三、 其他
上市公司年報，取自http://mops.twse.com.tw/mops/web/index之台灣證券交易所公開資訊觀測站。