摘 要
中國大陸在自1979年起進行改革開放迄今已二十餘年，其廣大而有潛力的內需市場、充分的資源，如土地、人力、原料…等，及各項租稅優惠方案，形成巨大的誘因，吸引多國籍企業做大陸投資。反觀台灣，受到內部政治情勢不穩定及全球經濟衰退的不利影響，使得經濟發展呈現出停滯的情形，兩岸經濟發展已明顯呈現出此消彼長的兩極化趨勢。面對如此不利的情況，台灣要如何做才能為未來的經濟發展創造出契機。
本文的觀察焦點則是置於多國籍企業在台灣子公司的價值活動變化上，主要原因有下列數點，其一，自1960年以來，多國籍企業一直扮演主要國際投資者的角色，對全球經濟發展有其重要的影響，而在中國大陸之新興市場，多國籍企業的投資行為亦是學界以及實務界注目的焦點；其二，面對中國大陸的快速成長，多國籍企業在台灣子公司價值活動的變化為何？台灣未來可能的發展優勢為何？其三，迄今（以我們現有的瞭解）而言，少有相關文獻討論到母公司與子公司之間的資源流動、依賴的情形，而本文亦提供了現象上的觀察。
而本文就台灣子公司爭取主導經營大陸子公司行為、第三國人力資源派遣運用的考量、台灣子公司角色的變化情形等議題進行討論。就台灣子公司爭取主導經營大陸子公司行為而言，本文指出台灣子公司價值活動多半專注在生產，對於業務管理並沒有參與，所以對主導經營大陸子公司的決策權很少，僅有在台灣子公司高階經營者為本地人或是具有興業家精神時，始有可能間接參與投資決策。此外，多國籍企業母公司在投資大陸時，台灣子公司主要扮演的是任務性角色，依能耐以及資源決定介入的深度，此並與台灣子公司成立的年限有關，若多國籍企業其它子公司或地區總部有相關能耐和資源時，亦會有某種程度的介入。
母國公司的管理方式決定大陸子公司高階經營人力的派遣，大部份的情形下是最高主導人員由母公司國籍的人派任，而在建廠管理、營運及生產管理，則大部份是派任台灣子公司有經驗的人員，主要考量為技術能力、文化背景及共同語言。關於多國籍企業台灣子公司在大陸子公司於建立期、營運期、擴張期的角色來看，個案公司顯現出在建立期主要提供人員召募與培訓、建廠技術、管理制度等；在營運期則主要提供生產管理、製程改善、品質提升等；在擴張期所提供的能耐則為供應鏈管理、效率提升、新產品以及新製程的改進等。本文認為，隨著大陸子公司的成長，台灣子公司的角色會愈見勢微，特別是在大陸子公司會有愈來愈多的可適任人力。
本文亦特別指出，台灣子公司與大陸子公司所生產的產品大致相同，理論上應呈現出市場競爭的狀況，但個案公司顯現良好的合作關係，這主要的原因是業務管理主要由亞太區總部或行銷部門做統合分配，並有足夠大的市場需求，故台灣子公司與大陸子公司目前是為均勢或甚有互補的情勢。不過，若是未來台灣與大陸的經濟發展消長趨勢愈形明顯，則可預期台灣子公司的角色會愈形衰退，但是具有高能耐的人才，則仍會在多國籍企業的子公司內佔有一席之地，甚而提升至區域或全球的管理地位。

Abstract
There is more than 20 years since Mainland China implemented the ‘open door’ policy; starting from 1979. China’s large and potential local market, abundant resources i.e. land, labors, raw-materials etc. and various taxation incentives are giving the great attractions to MNCs on making investments in China. On the opposite, Taiwan is now intertwined with the internal political turmoil and global economic downturn that lead the economic development to a situation of stasis. The current economic development in two sides of the strait has revealed the opposite trends, one is rising, and the other is shrinking. In face of such unpleasant situation, what can Taiwan do to create other opportunities for future economic development?
The focus of this thesis is on the changes of value activities of MNC’s Subsidiaries in Taiwan. The main themes for this research are (1) MNCs have long been the key players of international investment since 1960s, and influenced substantially on the global economic development. The investment behaviors of MNCs in the new developing market - China have brought the high attentions of academic circles and practitioners. (2) In face of the rapid upraising of China, what are the changes of value activities in MNC’s Subsidiaries in Taiwan? What are the possible solutions for future development of Taiwan? (3) Until now (per our understanding), there are few articles studying about the resources flow and the mutual dependence amongst MNC’s HQ and Subsidiaries, this thesis provides the observations.
Therefore, this thesis covers the topics of the initiative behaviors of MNC’s Taiwan Subsidiaries while intending to set up a new Subsidiary in China; the decisive factors of assigning the third country nationals (TCNs) for China Subsidiary and the role shifts of Taiwan Subsidiary upon of the time changes. This thesis indicates that because of the value activities in MNC’s Taiwan Subsidiaries are mostly concentrated on production or operation, and do not take part in business related management thus they have few decision powers on initiating a China Subsidiary. Exceptions are for those Subsidiaries which have the top management with local nationality and/or with entrepreneurship might participate indirectly in decision making. Besides, MNC’s Taiwan Subsidiaries mainly act as the task role in China project therefore, the depth of involvement depends on their capabilities and resources which have relation to the years of establishment. If other MNC’s affiliates or regional headquarters are possessed of the needed capabilities and resources, they might also involve to a certain extent in China’s investment.
The assignments of top team members for China project are influenced by the management style of MNCs. In most of cases, the top leading positions are filled by home country nationals of MNCs. But, for the functions of factory construction; operation or production the manager positions are commonly delegated to the experienced persons in Taiwan Subsidiaries. The main considerations are the technical capabilities, cultural background and common language. In respect of the role shifts of Taiwan Subsidiaries during the three developing stages i.e. construction, operation, and expansion of China Subsidiaries, our cases indicate that during the construction period, the main contributions of Taiwan Subsidiaries are to helping the personnel recruitments, providing technologies of factory construction and establishing the management systems; during the operation period, the contributions are to smoothing the daily production, optimizing the process, upgrading the quality of products; during the expansion period, the contributions are to enhancing the supply chain management, improving the productivity, introducing the new products or new manufacturing processes. This thesis concludes that, in line with the continuous growth of China Subsidiaries, the importance of Taiwan Subsidiaries might be dieing down, especially when there will be more and more experienced and capable human resources in China.
This thesis also indicates that, due to the product profiles of MNC’s Subsidiaries in Taiwan and China have the high percentages of overlap thus the internal sales competition can be foreseen. However, our cases reveal that there is no fact of strong competition but most cooperation. The main reasons are that the business management is normally handled and coordinated by the separated organization of regional sales & marketing also, the current market demands are still big enough. Therefore, at the moment, two Subsidiaries of Taiwan and China are sitting in a balance or even in a complementary situation. However, if Taiwan’s economic situation can not go abreast with that of China, it can be predicted the fadedness of Taiwan Subsidiaries in MNC’s position. Only the individuals who with the high competencies can continuously play the important roles in MNC’s Subsidiaries or possibly to be upgraded to the higher position in MNC’s regional or global management teams.

章 節 目 錄

謝詞………………………………………………………………………………一
中文摘要…………………………………………………………………………二
英文摘要…………………………………………………………………………四
章節目錄…………………………………………………………………………七
表目錄……………………………………………………………………………九
圖目錄……………………………………………………………………………十
第一章 緒論………………………………………………………………….1
第一節 研究背景與動機………………………………………………….1
第二節 研究目的………………………………………………………….5
第三節 論文架構………………………………………………………….6
第二章 文獻探討……………………………………………………………7
第一節 多國籍企業定義………………………………………………….7
第二節 多國籍企業海外投資策略………………………………………11
第三節 多國籍企業子公司策略角色……………………………………17
第四節 價值鏈分析………………………………………………………21
第三章 研究方法…………………………………………………………..24
第一節 觀念性架構………………………………………………………24
第二節 子公司策略角色及類型之操作化參數…………………………26
第三節 研究對象選擇……………………………………………………28
第四節 研究步驟…………………………………………………………31
第四章 個案公司背景…………………………………………………….32
第一節 個案一：汎達化學工業(股)公司……….………………………33
第二節 個案二：汽巴精化(股)公司…………………………………….37
第三節 個案三：亨斯邁化學工業(股)公司…………………………….41
第四節 個案四：帝興化學工業(股)公司……………………………….45
第五節 個案五：德聯高科(股)公司…………………………………….50
第六節 個案資料彙整…………………………………………………...54
第五章 研究分析與發現…………………………………………..……60
第一節 台灣子公司爭取主導經營大陸子公司的行為影響因素…….60
第二節 台灣子公司為大陸投資之第三國人力資源派遣的相關性….62
第三節 大陸子公司依賴台灣子公司程度的影響因素……………….66
第六章 結論與建議……………………………………………………...70
第一節 研究結論……………………………………………………….70
第二節 後續研究建議………………………………………………….74
附錄……………………………………………………………………….…..75
參考文獻〔中文〕…………………………………………………………….75
參考文獻〔英文〕…………………………………………………………….76













表 目 錄

表1-1 台灣與大陸經濟發展狀況比較……………………………………………..3
表2-1 EPG模式之組織構面………………………………………………………..9
表3-1 多國籍企業個案公司之基本資料表………………………………………29
表3-2 訪談基本資料………………………………………………………………30
表4-1 多國籍企業台灣子公司對母公司赴大陸投資中介角色之訪談資料……55
表4-2 多國籍企業台灣子公司角色類型操作化變數之評等……………………57
表4-3 多國籍企業個案台灣子公司之策略類型…………………………………58
表4-4 多國籍企業大陸子公司各成長階段之TMT國籍………………………..59
表6-1 大陸子公司投資時，第三國人力資源介入的程度………………………72















圖 目 錄

圖2-1 多國籍企業海外子公司的當地角色………………………………………17
圖2-2 多國籍企業赴大陸投資時，台灣子公司的任務角色……………………18
圖2-3 多國籍企業子公司類型……………………………………………………20
圖2-4 價值鏈………………………………………………………………………23
圖3-1 本研究概念架構……………………………………………………………24
圖3-2 論文研究步驟圖……………………………………………………………31
圖4-1 Vantico投資大陸子公司時，外部資源之介入關係………………………36
圖4-2 Ciba S.C.投資大陸子公司時，外部資源之介入關係…………………….40
圖4-3 Huntsman投資大陸子公司時，外部資源之介入關係…………………...44
圖4-4 DSM投資大陸子公司時，外部資源之介入關係…………………………49
圖4-5 Isola投資大陸子公司時，外部資源之介入關係…………………………53
圖5-1 本研究觀念架構修正圖……………………………………………………69

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