本研究之目的乃在建構一國際企業子公司策略性人力資源管理的架構，用
以探討國際企業子公司的人力資源策略型態與動態、人力資源策略的決定
因素、人力資源策略與人力資源控制型態的關係，並人力資源策略和控制
型態對人力資源績效的影響。除了藉由文獻整理建立本研究之理論架構之
外，本研究更以在台較具規模之 100家國際企業子公司為實證研究對象，
驗證上述之理論架構。藉由層級迴歸模式的分析，本研究發現：１．國際
企業子公司的「組織相依性」（包含對母公司資源依賴、對本土資源依賴
、對本土機構依賴）乃是其人力資源策略構面（包含與母公司一致性需求
和本土化需求）和人力資源控制型態（包含甄選控制、訓練與社會化、官
僚行為控制、文化行為控制、產出控制）的重要決定因素，然而其間的關
係則受到與子公司的「競爭策略」和「文化差異」的交互作用影響。２．
子公司的「對母公司資源依賴」和「文化差異」透過人力資源策略的「與
母公司一致性需求」和「本土化需求」的中間作用，影響各項人人力資源
控制型態的使用。３．子公司人力資源策略的「與母公司一致性需求」與
「本土化需求」，以及人力資源控制的「訓練與社會化」和「產出控制」
都正向地影響了主觀的人力資源績效。　　

The purpose of this research is to develop a framework of
strategic human resource management at the subsidiary level in
　 multinational corporations. In this framework, we first
categorize international human resource (IHR) strategy and
international human resource conttol systems at the subsidiary
level and investigate the rlationships between them. Then, the
analyses of the determinants of IHR strategy and IHR control
are undertaken. Finally, the rlationships of HR performance
with IHR strategy and IHR control are also investigated. Using
a sample of multinational companies who have subsidiaries
operating in Taiwan, we test a set of hypotheses among the
variables. The results revealed that subsidiary''''''''''''''''s inter-
organizational interdependences (including parent-resources
dependence, local-resource dependence, and host institutions
dependence) are the crucial determinants of IHR strategy and
IHR control (including selection, training & socialization,
bureaucratic control, cultural control, and output control).
However, their relationships are moderated by subsidiary''''''''''''''''s
competitive strategy and cultural differences. Additionally,
the effects of subsidiary''''''''''''''''s parent-resources dependence and
cultural differences on IHR control systems are mediated
through IHR strategy. Furthermore, global integration and
localization of IHR strategy, and training & socialization and
output control have positive effects on subsidiary''''''''''''''''s perceived
HR performance.