在過去技術移轉的相關研究中，學者多著重在探討會影響技術移轉的經濟因素，而忽略了文化因素的影響效果，因此本研究嘗試自文化面來探討國際技術移轉。本研究以文化差異程度為預測變數，國際技術移轉績效為準則變數，並為求研究之完整性，引入技術特性及技術接受者特性為調和變數。研究之重要結論包括：國家文化及企業文化差異程度對技術移轉績效之人力資源績效、產品製程績效、及市場競爭績效大都有顯著差異。文化差異愈小，技術移轉績效愈佳。就國家文化差異程度而言，技術接受者特性之廠商資本額及外資比例在部份績效構面上有交互作用；而在企業文化差異程度方面，則有技術接受者特性之員工人數、廠商資本額及外資比例在部份績效構面上有交互作用。技術特性對文化差異程度與技術移轉績效關係影響非常薄弱，只有在企業文化差異程度方面，技術類型有顯著交互作用。

　　　　　Many studies have been focused on the economic factors effecting transfer of technology. Little has been done on the cultural factors involved in this issue. Accordingly, the main purpose of this study is to investigate the effect of cultural difference on the international technology transfer. This study used degree of cultural difference as the antecedent, the performance of international technology transfer as the dependent variable, and the characteristics of technology and the recipient as the moderators. The empirical results include: national and corporate cultural differences have significant and negative influence on the performance of human-resource, product-process, and market-competitiveness. The smaller the cultural difference the better the performance of technology transfer. Two items of the characteristics of the recipient, capital of firm and percentage of foreign owned, have significant interaction with national cultural difference Three items of the characteristics of the recipient, number of employees, capital of firm, and percentage of foreign owned, have significant interaction with corporate cultural difference. The characteristics of technology have weak interaction with the cultural difference. Only one item, types of technology, has significant interaction with corporate cultural difference.