在這個知識經濟的時代，知識管理已經成為企業維持競爭優勢的重要策略，而隨著愈來愈多的台商赴中國大陸投資，如何將在台灣所獲得的經驗和知識成功地移轉給在中國大陸的子公司，這將是影響台商在中國大陸投資成功與否的重要因素。本研究主要探討的是經驗在知識移轉中所扮演的角色，分別針對知識教授者的經驗和知識接受者的經驗來詳加分析。本研究採問卷調查的方式，針對台灣母公司及大陸子公司之間的知識移轉情形來做調查，台灣母公司為知識教授者，而大陸子公司為知識接收者。 本研究主要以台灣母公司為研究對象，根據2002-2003電機電子業大陸及東南亞台商採購銷售名錄及在經濟部登記已至中國大陸投資的廠商，共寄出1256份問卷，回收有效樣本為112份，刪除退件及未在大陸投資的樣本後，有效回收率為10.35%，另外加上以大陸子公司為問卷發放對象的32份有效樣本，共計144份樣本進行線性迴歸檢定本研究的假設。 本研究發現以下五點：第一，在台灣母公司的經驗方面，當母公司愈是具有產業經驗、在大陸投資的國家經驗、以及在其他國家投資的國際經驗時，知識移轉也就愈容易獲得成功。第二，除了母公司對被移轉的知識需要具有豐富的經驗外，當子公司的內部員工愈是具有工作經驗、子公司愈是具有產業經驗時，將有助於知識移轉績效的提升。第三，外派人員的工作經驗方面對知識移轉績效則無顯著影響。第四，雖然被移轉的知識愈有內隱性、複雜性和系統相依性而難以移轉，但當台灣母公司在其所屬產業愈具有經驗時，則有助於知識移轉的效果。此外，即使被移轉的知識特性是難以移轉的，但若台灣母公司在不同的國家地區有愈多投資的經驗時，也愈有助於知識移轉的效果。第五，雖然被移轉的知識愈有內隱性、複雜性和系統相依性而難以移轉，但是如果大陸子公司在其所屬產業愈具有經驗時，對於知識移轉的效果也是有顯著的提升。 / Knowledge management has become important strategy to maintain the core advantages of the firms. Since there are a lot of Taiwanese firms that invest in China, how Taiwanese firms transfer their knowledge to Chinese subsidiaries successfully is a critical issue for these firms. This research explores the role of experience in knowledge transfer between Taiwanese firms and Chinese subsidiaries. Based on a sample of 112 investments made by Taiwanese firms in China, this research found that: (1) Taiwanese firms that had more experiences in their industries, in China or in other countries achieved greater successful in knowledge transfer. (2) Knowledge transfer to Chinese subsidiaries that had more experiences in their industries was more successful. (3) The experiences of expatriates did not affect the knowledge transfer. (4) Knowledge that was tacit, complex and system dependence was difficult to transfer. However, if Taiwanese firms had more experiences in their industries, these experiences lessened the difficulties in transfer such knowledge. Besides, the Taiwanese firms’ experiences of investing in other countries also lessened the difficulties in transfer such knowledge. (5) Similarly, while tacit, complex, and system-dependent knowledge was difficult to transfer, if Chinese subsidiaries have more experiences in their industries, these experiences lessened the difficulties in transfer such knowledge.