多國企業海外子公司高階主管之選任議題一直是國際企業與國際人力資源管理學者熱衷討論的議題。本研究視信任需求及當地連結需求兩任用需求乃影響多國企業實際任用決策之因素，而職位特質則決定多國企業任用子公司高階主管之任用需求。此外，本研究結合人力資源管理理論及組織理論觀點，將任用需求區分不同情境，探究任用特質對任用結果之影響。最後，本研究探討任用結果與任用需求及任用特質配適情況下，其績效是否較不配適情況佳，以確認本研究理論架構之實用性。 本研究以至大陸投資之臺商為研究對象，經由實證分析證實職位特質對多國企業任用需求具影響力。在任用需求與任用結果之關聯性方面，當信任需求高，多國企業傾向任用外派者，擔任子公司高階主管；而當地連結需求高，則傾向任用地主國籍主管之假說亦得到實證支持。此外，任用特質在不同任用需求下，亦扮演不同角色。在人才取得容易性方面，基本上對任用結果具影響力，尤其對信任需求及當地連結需求均低或一方高一方低的職位；在相對成本方面，當信任及當地連結需求均低的情況下，多國企業傾向任用相對成本較低者；而相對忠誠度則在信任需求及當地連結需求一方高一方低時具相當影響力。最後，任用結果如依據任用需求及任用特質達成配適，則擔任該職位主管之績效較不配適情況佳。 本研究彙整人力資源管理理論、國際企業管理理論、經濟學替代觀點、總體人力供給觀點、交易成本理論及代理理論等相關學說，建立職位特質與任用需求及實際任用決策三部分連結架構。不僅對理論建立上有所貢獻，更對至大陸投資之臺商人才選任上具實務意義。 / Many researchers have been discussing the MNEs’ staffing issue of high-level managers of affiliates. This study tried to explore the effects of demands for employment (includes demand for trust and demand for local connection) on staffing decision, and hypothesized the main factors influencing demands for employment are characteristics of the post. Besides, this study also examined the effects of characteristics of employment in different situation of demands for employment on staffing decision. Finally, this study tried to test if the performances are associated with quality of staffing decisions. This study is based on the sample of Taiwanese firms with investments in China. Results showed that characteristics of the post affect demands for employment. Demand for trust is positive associated with the employment of expatriate; demand for local connection is positive associated with the employment of local manager. Besides, characteristics of employment have different effects on staffing decisions when the demands for employment are different. When the demand for trust and demand for local connection are both low, the accessibility of managers and salary costs have effects on staffing decisions. When only one of the demands is high, the MNEs will consider the accessibility of managers and relative loyalty to as the main issue to make staffing decisions. This study also showed that when staffing decisions considering demands for employment and characteristics of employment resulted in better performance. This study makes a contribution to the research on employment decisions based on the theory of human resource management, international business and economics. Its findings are helpful for Taiwanese firms to make staffing decisions of affiliates.