跨國企業子公司的角色轉變與成長：以台灣松下電器為例

臺灣松下是根據其母公司松下「一國一市場」政策下所設立的，在一定程度上被授予本地經營權限。本論文著眼於早期進入臺灣的臺灣松下電器,動態地捕捉臺灣松下電器的成長過程，闡明臺灣松下在松下集團內國際分工中的角色變遷和成長過程。本研究的分析框架基於Birkinshaw Hood (1988)的理論，將影響子公司角色進化的因素設定為「母公司因素」、「子公司因素」和「當地環境因素」。然後基於Birkinshaw Hood (1988)理論中的10個假說，檢驗海外子公司角色變化路徑，並透過訪談以及過往文獻作為資料來源。透過此案例，有以下幾點發現：首先，在母公司主導下獲得的製造能力，以及臺灣松下技術者們擁有的技術和強烈的自主開發意願，是推動臺灣松下子公司角色進化的原動力。其次，決定子公司角色的三個因素相互影響，促進了角色進化。最後，增強子公司自身能力雖然不能完全保證子公司的發展，但可以影響母公司的決策，從而持續推動子公司發展。

關鍵字

Birkinshaw Hood ；跨國企業；子公司演化；子公司角色；台灣松下電器

並列摘要

This paper focuses on Taiwan Panasonic, which entered Taiwan early, dynamically capturing the growth process of Taiwan Panasonic and elucidating the evolution of Taiwan Panasonic's role and growth process in Panasonic's international division of labor. The analytical framework of this research is based on the theory of Birkinshaw Hood (1988), and local environmental factors. It then examines the path of change in the roles of overseas subsidiaries based on the 10 hypotheses in Birkinshaw Hood's (1988) theory. Through this case study, several findings were made: First, the manufacturing capabilities acquired under the parent company's guidance, as well as the technical skills and strong desire of engineers, were the driving forces behind the evolution of Taiwan Panasonic's subsidiary role. Second, the three factors that determine the subsidiary's role influenced each other. Finally, while enhancing the subsidiary's capabilities cannot fully guarantee its development, it can influence the parent company's decision-making and thus continue to drive the subsidiary's development.