過去台商母子公司的相關研究，多從控制機制、經營合作、子公司策略型態等方面進行探討。從這些研究中，雖有助於了解經營管理過程中該掌握的層面，但某種程度上此議題仍缺乏一較完整的探討。故本研究主要目的，在從知識內隱性、相依程度、文化差異的角度，針對知識移轉策略對知識移轉績效的影響進行關連性探討。藉由資訊科技及子公司吸收能耐與知識移轉策略交互作用的整合性研究，本研究針對知識移轉績效影響因素進行較系統的探討。
在抽樣方面，本研究共發放300份問卷，有效回收樣本104份，有效回收率為34.67%。本研究並進一步藉由因素分析、迴歸分析與變異數分析針對研究假設進行驗證。研究結果顯示知識內隱性、相依程度、文化差異皆對於知識移轉策略有顯著影響。同時，資訊科技及子公司吸收能耐與知識移轉策略之交互作用、知識移轉策略對於知識移轉績效皆有顯著影響。本研究並發現企業特性中資本額、知識活動、國際化階段其知識移轉策略存有顯著的差異。

In the studies of Taiwanese parent companies and their subsidiaries, most prior researches discuss the control mechanism, conduct cooperation and subsidiary strategy type. These researches are helpful for understanding the key dimensions of conduct management. However, to a certain extent, the issue is still lack of a more complete discussion. The primary goal of this research is to discuss the relationship between knowledge transfer strategy and knowledge transfer performance from the tacit knowledge, degree of mutual dependence and cultural differences. By integrating the interactions between knowledge transfer strategy, information technology, subsidiaries’ ability to absorb the transferred knowledge, the study explores the factors that affect knowledge transfer performance.
In total, 300 questionnaires were sent out and 104 effective questionnaires were returned with effective recovery rate 34.67%. Factor analysis, regression analysis, and analysis of variance are used to examine the hypotheses furthermore. The results of the research show that tacit knowledge, degree of mutual dependence and cultural differences have significant influence on knowledge transfer strategy. Entrepreneurial motivation, the interactions between knowledge transfer strategy, information technology, subsidiaries’ ability to absorb the transferred knowledge and knowledge transfer strategy have significant influence on knowledge transfer performance. In addition, the findings also show that the knowledge transfer strategy is significant different between the enterprise characteristics of subsidiaries’ capital, knowledge activities and internationalization.

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