多國籍企業（以下簡稱MNCs）的管理較一般企業管理更複雜。MNCs總部一方面要有效地分配整體資源，提昇企業運作效率，另一方面則要讓散佈於世界各地的子公司融入當地環境，成為母公司建立業務的基地，所以MNCs的管理一直是國際企業學者的探討重心。反觀本國企業，在國際化與自由化的政策引導下，海外投資金額，近幾年來開始快速成長，因此探討如何管理海外子公司的相關議題，也是當前實務界殷切的需求。

由於MNCs面臨「追求整體效率」以及「回應當地需求」的雙重壓力，跨國市場間的互賴與互賴關係逐漸成為新的研究重心。反觀傳統的組織理論，則無法描述母公司（或總部）與子公司、子公司之間、以及子公司與當地往來組織間的複雜關係。因此，本研究突破傳統的命令鏈與組織疆界概念，應用網路理論的觀點，從資源交流的情況，將MNCs分成不同的網路組織類型，從而表現子公司的結構特性。接著探討子公司分屬不同網路組織類型之下，母公司為了控管海外子公司，在應用各種管理機制的差異情形。

本研究以1994年名列天下雜誌一千大製造業的在台外商公司為研究對象。首先，透過個案研究，尋找MNCs網路組織類型的適當分類構面，並探索海外母公司對其控管的具體管理機制選用情形。接著以實證方式，驗證研究假設，經篩檢天下一千大名單後，合格樣本數103家，有效問卷50份，而檢定結果支持大部分的假設。

簡言之，本研究的具體發現可分述於下：

•MNCs的在台子公司，可根據「與當地組織的交易密度」以及「與母公司集團的交易密度」兩分類構面，區分成與當地交易較密切的「本土生根型」、與母公司集團交易較密切的「生產基地型」、以及同時與母公司和當地往來密切的「營運中心型」三類。

•交易關係最複雜的營運中心型，其國外母公司不僅在行政管理機制的使用程度偏高，同時在人員、績效、與文化等管理機制的諸多項目中，其應用程度的平均數，不是最高者，就是次高者。

•交易關係最單純的生產基地型，其國外母公司較偏重某些行政管理機制的項目。例如，「明定的規章辦法與標準作業程序」、以及「產品設計與製造的標準化」，至於在其他的行政以及人員管理機制方面，偏好的程度不是最低、就是次低者；而在績效、與文化等管理機制的應用，平均數則都是三種網路組織類型中最低者。

•本土生根型子公司與國外母公司集團的往來關係不密切，顯示其在當地足以自立，所以總部應用除了行政管理機制外，與其他類型的網路組織相比，本土生根型授權程度最高，而且較偏好以產出的績效管理機制，另外再輔以文化管理機制中的「非正式的管道來解決各子公司的衝突」。

由上述研究結果可知，當子公司的角色越複雜、越多元化，則總部相對地也應該使用多重的管理機制，所以營運中心型在四類管理機制的應用程度都高於其他兩類。當海外子公司依賴母公司集團的程度很深時，即使不廣泛地應用各種管理機制，依然能掌控其經營，所以對生產基地型子公司的控制，只要著重標準化規格的執行即可。至於本土生根型子公司，對母公司集團的依賴程度很低，而且只有子公司較了解當地的經營環境，高度的正式化控制只會徒增控制成本，所以適用社會化或利潤中心的控制，亦即本研究的文化與績效兩種管理機制。

Managing multinational companies (MNCs) is more complicated than that of firms dealing with domestic markets. To improve operation efficiency, headquarters of MNCs should integrate geographically dispersed activities. On the other hand, in order to meet the local demands, foreign subsidiaries should adapt to the host country. As to Taiwan, under the government policies of internationalization and liberalization, the inflow and outflow of direct investment have grown enormously in recent years. Therefore, both academicians and practitioners have focused their attention on the management of MNCs.

Because MNCs have to cope with the pressures of global integration and national responsiveness simultaneously, recent research on MNCs has focused much more on the interaction and interdependence across markets in different countries. Nevertheless, the traditional organization theory is not able to explain the complex relationship among headquarters, subsidiaries, and stakeholders in local markets, such as suppliers, distributors, competitors, etc. Along with the interorganization theory, this research developed a conceptual framework for "network organization" that is different from the traditional view of organization which is characterized by chain of command and organization boundary. Based on the resources transactions among headquarters, subsidiaries, and local firms, this research first classified subsidiaries into various types of network organization. Then a survey of management mechanisms for different types of network organization was conducted.

To explore the relationship between the type of network organization and the various management mechanisms, this research adopted a qualitative approach (i.e., case analysis). The research hypotheses were then derived based on the case analysis and literature review. A survey was conducted to test the hypotheses. The samples were selected among the top 1000 manufacturing firms, ranked by sales and compiled by Common Wealth Magazine in 1994, and by a criterion that more than half of whose equity is owned by a foreign MNC. The number of qualified samples was 103, and 50 questionnaires were valid, representing about 50% response rate. Empirical results support most of the hypotheses.

In summary, the research conclusions are:

•According to "the transaction density with local firms" and "the transaction density with the MNC's enterprise group," the subsidiaries of MNCs in Taiwan can be classified into three types of network organization. The first one, named "self- sufficiency subsidiary," has high degree of transaction relationship with local relevant firms. The second one, named "production-based subsidiary," in contrast with the self-sufficiency, has high degree of transaction relationship with the MNC's enterprise group. Finally, "operation-center subsidiary" has high degree of transaction relationship with local relevant firms and the MNC's enterprise group simultaneously.

•According to the intensities of various management mechanisms adopted by headquarters, this study finds that operation-center has the highest intensities in most items of administration management mechanisms. Besides, this kind of subsidiary has also the highest or the second highest in various items of personnel, performance, and cultural management mechanisms. Therefore, the headquarters of operation-center subsidiaries preferred to adopt multiple management mechanisms simultaneously.

•The headquarters of production-based subsidiaries, with the simplest transaction relationship, only prefer some administration mechanisms, such as "the explicit rules and standard operation process" and "standardization in product design and manufacturing."

•The self-sufficiency subsidiaries have little transaction relationship with the MNC's enterprise group. Besides, the subsidiary is almost self-sufficient in local market, and is highly autonomous from headquarters. Therefore, the self-sufficiency subsidiaries have the highest degree of freedom and delegation from headquarters. The preferred management mechanisms of headquarters are "output control" and "informal mechanisms to solve conflicts among subsidiaries."