多國籍企業子公司分佈各國，由於各國之政治、文化、社會、法令等因素皆不同於母國，讓多國籍企業產生壓力去修正不同國家的營運方式，此點亦反應在人力資源管理政策與實務方面。然而母公司亦可能因依賴子公司資源、策略上的考量，或其他因素而要求子公司實施較多母公司人力資源管理系統與實務。因此學者指出有許多因素將影響多國籍企業規劃與管理其子公司人力資源管理系統，因而造成母子公司人力資源管理系統相似程度上的差異。本研究針對此點，探究母子公司間的互動因素（包括依賴關係、子公司策略性角色、外派人員比例、溝通頻率）、母國與地主國文化距離與各因素間的交互作用對母子公司人力資源管理系統相似程度的影響。本研究以多國籍企業在台子公司總經理與人事相關部門主管為研究對象，採用問卷調查的方式，並利用變異數分析與迴歸分析驗證本研究之假設。研究結果如下所示：

（1） 在依賴關係部分，若母公司越不依賴子公司資源，則子公司之人力資源管理系統與當地同業公司之人力資源管理系統之相似度越高。當子公司越依賴母公司資源時，則母子公司間的人力資源管理系統的相似度越高。
（2） 在子公司策略性角色方面，研究結果顯示「與全球創新者、實行者與地區創新者相比，若子公司為整合性玩家，則子公司人力資源管理系統較類似母公司人力資源管理系統。」、「相較於子公司為整合性玩家，若子公司為全球創新者或實行者，則子公司人力資源管理系統較類似當地人力資源管理系統。」兩假設成立。
（3） 在外派人員比例方面，當子公司中外派人員的比例越高，則其人力資源管理系統與母公司之人力資源管理系統的相似度將越高。相對的，外派人員的比例越低，其人力資源管理系統將越類似當地同業公司之人力資源管理系統。
（4） 在溝通頻率部分，實證研究結果顯示母子公司間的溝通頻率越高，則子公司之人力資源管理系統越類似母公司之人力資源管理系統。另一方面，母子公司間溝通頻率越低，則人力資源管理系統與當地同業公司之人力資源管理系統之相似程度越高。
（5） 在文化距離部分，當文化距離越小，子公司之人力資源管理系統將越類似與母公司之人力資源管理系統。相對的，當文化距離越大，則子公司較傾向採用類似當地同業公司之人力資源管理實務。
（6） 在依賴關係與文化距離之交互作用方面，研究結果顯示當母國與地主國的文化距離越大，且子公司對母公司之依賴程度越高時，則子公司之人力資源管理系統與母公司之人力資源管理系統之相似度越高。
（7） 在子公司策略性角色與溝通頻率之交互作用部分，實證結果顯示假設「與全球創新者、實行者與地區創新者相比，若子公司為整合性玩家且其與母公司的溝通頻率較高，則子公司人力資源管理系統較類似母公司人力資源管理系統」與「相較於子公司為整合性玩家，若子公司為全球創新者或實行者，且與母公司的溝通頻率較低，則子公司人力資源管理系統較類似當地人力資源管理系統」成立。
（8） 在外派人員比例與溝通頻率之交互作用方面，當外派人員的比例越高，且溝通頻率越高時，母子公司間之人力資源管理系統之相似度越高；相對的，外派人員比例越低，且溝通頻率亦越低時，則子公司之人力資源管理系統將越類似當地之人力資源管理系統。

An MNC faces pressures to modify its affiliate’s HRM system owing to the different politics, culture, society and regulations. However, in order to raise efficiency of implementing strategy or to maintain sources of important resources, an MNC may hope that its affiliate’s HRM system is more similar to parent’s HRM system. So when an MNC shapes and manages its affiliate’s HRM system, we can find many factors may influence the degree of similarity between an affiliate’s HRM system and a parent’s HRM system.
Through the empirical study, we find the degree of similarity between an affiliate’s HRM system and a parent’s HRM system is influenced by different level of dependency between parent and affiliates, affiliate’s strategic roles, the presence of expatriates, the extent of communication with the parent, and culture distance between the parent country and the host country. In addition, we also find the interactions of those research variables, such as dependency and culture distance, affiliate’s strategic role and the extent of communication with the parent, the presence of expatriates and the extent of communication with the parent, influence the degree of similarity of HRM system.

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