知識為組織最為重要的無形資產，組織藉由不斷的吸收新知、儲存並運用，尤其在國際化的競爭環境，許多競爭優勢來自於從跨越國際的合作關係中取得營運所需的各種知識，包含生產技術、市場經驗以及管理流程等，這些知識的移轉必須在不同的國家文化背景、組織文化氛圍下完整的流通至所需的單位或組織，並且被使用、學習甚至創新。如何在全球化的環境下選擇能為彼此創造最高知識綜效的合作對象，以及如何在文化差異的衝擊下，藉由不同的進入模式合作以提升知識移轉的績效，便是本研究亟欲探討的重點。
本研究之問題
一、在台外商與其當地合作夥伴間國家文化差異對知識移轉績效之影響為何？
二、在台外商與其當地合作夥伴間組織文化背景差異對知識移轉績效之影響為何？
三、透過不同進入策略會使組織文化差異對知識移轉績效產生何種影響？
四、透過不同進入策略會使國家文化差異對知識移轉績效產生何種影響？
本研究之主要發現：
1.國家文化的距離對知識移轉績效沒有顯著的影響。2.組織文化距離會成為組織間知識移轉學習的障礙，因而影響知識移轉績效。3.運用較低程度股權持有的進入模式，藉由降低管理流程以及實務的整合，外商與台灣本土企業之間之知識移轉績效能才有效的被提升。
實務建議包含：
企業尋找合作對象時，無須因國家文化距離遙遠而退縮或是影響合作關係，根據本研究結果顯示，國家文化距離對知識移轉績效雖沒有益處，但是也無負面影響。反之，組織文化距離越低，文化越相似，越能夠替企業創造高知識移轉績效，替企業創造價值。

Nowadays, knowledge has become one of the most important strategic assets for firms. And knowledge management is the most interesting issue in strategic management. For international firms, how to learn and absorb the knowledge through knowledge transfer from their partners, especially when they deal with the great culture distance between them and their partners, who are located at different countries, is really a big issue. So, knowledge management ability will become a key factor of international corporations’ competitive advantage. This study will focus on how the organizational culture between two companies affect the knowledge transfer performance, and also discuss how to choose the right entry mode to deal with the culture distance, which is concerned as a knowledge transfer obstacle.
The main questions of this framework:
1.How the international culture distance between local companies and their foreign partners affect their knowledge transfer performance.
2.How the organizational culture distance between local companies and their foreign partners affect their knowledge transfer performance.
3.How the different entry modes affect the relationship between national culture distance and knowledge transfer performance?
4.How the different entry modes affect the relationship between organizational culture distance and knowledge transfer performance?
The empirical results of this study show that:
1.National culture distance will not affect knowledge transfer performance.
2.Organizational culture distance will become a obstacle of knowledge transferring and learning.
3.Lower level control entry mode can decrease the negative affect of organizational culture distance to knowledge transfer performance.

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