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,用以探討台商在大陸子公司的人力資源策略型態、人力資源策略與人力資源控制型態的關係,以及人力資源策略、控制型態對人力資源績效的影響。除了藉由文獻的整理建立本研究之理論架構之外,本研究更以台商在大陸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:國際企業子公司人力資源策略構面(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、行為控制、產出控制)有密切關係,然而其間的關係也受到子公司的「文化差異」的交互作用影響。並且子公司的人力資源策略型態若同時回應「與母公司一致」和「本土化」,則其財務績效較佳。甚而,子公司人力資源策略「本土化」,以及人力資源控制的「產出控制」都正向地影響了人力資源績效。
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 control systems at the subsidiary level and investigate the relationships between them. Then the moderating effect of cultural difference on the relationship between IHR strategy and IHR control are also investigated. Using a sample of Taiwanese companies who have subsidiaries operating in Mainland China, we test a set of hypotheses among the variables. The results reveal that there are significant relationship between IHR strategy and IHR control (including selection, training & socialization, bureauccratic behavioral control, and output control). However, their relationships are also moderated by subsidiary's cultural differences. Additionally, the subsidiaries which adopt active HR strategy will have higher growth of sale. Furthermore, localization of IHR strategy and output control have positive effects on subsidiary's HR performance.