近年來台灣的產業結構重心已逐漸從製造業轉型為服務業,由於台灣內需市場不足,使得服務業的發展受到限制,因此服務業國際化就成了產業升級的關鍵。在所有服務業中,美食已成為今日諸多國家國際推廣之主流,而美食業是高度人力投入的產業,人力資源素質的提升可能是其國際化時必要的調整項目之一。本研究根據服務業國際化模式之四種型態(周添城與賴金端,2006)和跨國企業知識移轉(Davenport & Prusak,2002)做為理論基礎,探討台灣美食產業國際化時,是否會增加教育訓練支出。透過實證研究發現,服務業國際化對企業教育訓練支出佔公司總人事費用比率為正向影響,且有在海外設立實體據點的企業、所需關鍵人才種類較多的企業,教育訓練支出佔公司總人事費用比率比沒有在海外設立實體據點、所需關鍵人才種類較少的企業高。因此,當企業決心國際化時,應長期投入國際化人力資本的累積,培育更多具有專業知識和跨國管理能力的人才,才能在競爭激烈的國際市場中勝出。
In recent years, Taiwan's industrial structure has gradually transformed from the manufacturing to the service. However, due to insufficient capacity requirements of the domestic market, the sustainable growth of the service industry in Taiwan is limited. Therefore, the internationalization of the service industry has become the key to industrial upgrading. Gourmet has become many countries' mainstream of international promotion. The gourmet industry is highly labor input, the quality of human resources may be one of the necessary adjustments to the international business. In this study, we want to explore the influence of internationalization on enterprise's training expense in the service industry grounded on the theory of the four international service modes (Chou Tian-Cheng& Lai Jin-Ruei,2006) and international knowledge transfer (Davenport & Prusak,2002). The results show that the internationalization has positive influence on enterprise's training expense in the service industry. When the enterprises determine to be internationalized, they should continuously endeavor to accumulate international human capital to respond to the rapid change of international business environment.