全球新經濟時代來臨，廠商為提升本身之獲利能力及競爭力，逐漸將各類商業活動朝向國際化進行，研發活動國際化即是其中重要的一環。隨著智慧財產權保護意識高漲，地主國對智慧財產權保護程度，亦成為廠商進行海外研發活動考量因素之一。本研究以經濟部統計處2007年編製之「製造業對外投資實況調查」報告及Park（2008）所編製全球122個國家專利權指標數資料，利用Tobit模型進行迴歸實證分析，首先探討廠商特性及投資動機等因素對海外子公司研發的影響；其次進一步分析廠商特性及投資動機經由智慧財產權在不同程度之保護水準下，對海外子公司研發之影響。研究結果發現，「廠商規模」、「產業別」、「海外事業營業額比重」、「當地市場發展潛力大」及「利用當地價廉勞工」為影響影響海外子公司研發配置之重要因素；另就「智慧財產權」單一因素而言，並不影響海外研發配置之決策，惟「廠商規模」、「產業別」在經由地主國智慧財產權保護程度愈高下，對海外子公司研發配置有重要影響。

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