跨國營運發展與全球化趨勢是現今每個企業非常重要的策略之一。然而，企業發展跨國營運最關鍵的資源之ㄧ，乃是到處都有供給卻也可能是到處都不足的人力資源，由此看出人力資源管理是跨國營運發展之關鍵，不僅影響企業永續經營能力的育成，更是關係企業長期的獲利能力，顯然人力資源管理對於企業發展跨國營運成敗，乃具有舉足輕重的地位。本研究以發跡於台灣、深耕於台灣市場的典型本土企業為對象，針對其所屬的生活商品產業，積極由本土企業轉型為跨國企業之發展策略，該企業如何在有限的時間、有限的財力、突破舊思維、不足的人力資源和管理工具之前提之下，台灣母國企業走向國際化與海外子公司之人力資源管理體系建置之管理機制全面性的探討。 本研究採行「探索性研究」（Exploratory Study）與「個案式研究」（Case Study）為主的研究方式。經由對個案公司的資料分析與深入訪談，一方面更加了解個案公司進行所需面對考量環境與發展因素；另一方面，亦可從中歸納一些結論與建議，以期提供個案公司、其他業者、國內相關方面另一思考方向及相關考慮議題。對於研究建議的說明，主要分成兩部分。第一部分期能提供個案公司對於目前進行跨國營運發展之人力資源管理的提升。其次，以研究的角度，對未來從事與進行跨國營運發展企業之人力資源管理管理相關的研究，提出注意之處。 / Today, the development of multinational operation and globalization is one of the most important strategies for every company. However, the most important factor of multinational operation development is human resource, which you can find everywhere but always be insufficient mode. Therefore, human resource management is the key to the development of multinational operation, which not only affects the sustainability and its development of the company, but also deeply impact/relative to the long-term profitability. Obviously, human resources management is directly relative to the success of the company when it develops its multinational biz/operation. The research here is studying of a life style industry company founded and well developed in local Taiwan market, which then aggressively develops itself to a multination company. A comprehensive study of the details regarding how to establish the oversea subsidiaries HR management system and develop globalization strategy in holding company facing the challenge of limited bandwidth, finance support, human resources, management tools as well as traditional “follow the rule behavior”. This study was based on methodologies of "exploratory research" and "case study". Through data analysis and in-depth interviews of the company, several summary and suggestion are developed based on the extensive understand of the environment and key development factors and ideally for future reference to this company and other active players in the similar arena. There are two parts of the suggestion. 1st one is trying to support the improvement of the company’s HR management while it develops it multination operation. Following part provides the advice to future research work of HR management in multinational companies.