知識移轉隨著知識經濟時代的來臨，成為多國企業管理知識優勢的重要議題。本研究首要目的是針對派外人員是知識移轉重要媒介的前題，探討台灣企業不同派外人員特徵與子公司特性，如何有效提昇子公司知識移轉績效的部分；其次，本研究採用資源基礎理論的觀點，探討不同的網絡關係，以及知識特性與知識移轉績效之關係。 在研究方法方面，本研究係以個案研究為輔，大樣本問卷調查為主。其中，個案研究採用4家台灣多國企業為研究對象，針對人力資源部門與高階主管進行半結構化的訪談。同時，收集多重次級資料來源，包括研究報告、報章雜誌、公司網站等，以進行個案研究的分析。問卷調查方式所收集的有效樣本為105家廠商（包含人力資源主管與高階主管），資料經由量化分析以驗證研究假設。 研究結果顯示，第一部份主效果方面，（1）當母公司移轉知識給子公司時，子公司吸納能力與動機愈高以及價值活動愈完整，對子公司的知識移轉績效正向影響愈大。（2）本研究發現派外人員服務年資愈資深，對子公司的知識移轉績效正向影響愈大。 第二部份干擾效果方面，（1）在網絡關係為強連結的情況下，子公司「吸納能力與動機」愈高，與「價值活動」愈完整，以及派外人員「服務年資」愈資深，對子公司的知識移轉績效正向影響愈大。（2）在知識特性為外顯知識的情況下，子公司「吸納能力與動機」愈高，與「價值活動」愈完整，以及派外人員「服務年資」愈資深，對子公司的知識移轉績效正向影響愈大。（3）在知識特性為特定知識的情況下，子公司「吸納能力與動機」愈高以及「價值活動」愈完整，對子公司的知識移轉績效正向影響愈大。 上述實證研究所建構的研究模型，證實派外人員在知識移轉過程中扮演重要媒介角色，對多國企業推動母子公司間知識移轉具有指引價值。未來可供後續研究進行大樣本實證，而模型中各項構念與研究變項之因果關係，有待後續研究更進一步的驗證，以發展更具解釋的跨國知識移轉相關理論。 / With the coming of knowledge transfer in knowledge the economic age, it has becomes a significant issue in MNC’s management of knowledge advantage. The first aim of this study is to focus on the assumption of the crucial vehicle of expatriates in knowledge transfer. It discusses the characteristics of expatriates Taiwanese enterprises and subsidiaries, and how effectively they improve the subsidiary’s knowledge transfer performance. Secondly, this study adopts the perspective of a resource-based view, exploring the relationships between different networks, knowledge attributes and knowledge transfer performance. In terms of the research methods, this study gives priority to large samples questionnaire surveys, while case studies are given second place. Among them, case studies of four Taiwanese multinational corporations are used as research objects, focusing on semi-structured interviews of Human Resource Department executives along with top managers. Additionally, various sources of secondary data have been collected, including research reports, newspapers, magazines and corporate websites, in order to process the analysis of the case studies. The valid samples from the collection surveys are 105 firms (including human resource executives and top managers). The data is verified in relation to the research hypothesis using quantitative analysis. The results of this study firstly reveal two main effects: (1) When transferring knowledge from company headquarters to subsidiaries, the higher and more complete the value activities of absorptive capacity and motivation of the subsidiaries, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. (2) This study also indicates that the longer an expatriate’s tenure is, the more powerful the positive effect on the subsidiaries’ knowledge transfer performance will be. The second finding is two moderating effects: (1) in terms of the strength of ties of the “networks”, the higher the “absorptive capacity and motivation” of subsidiaries, the more complete the “value activities”, and the longer the “expatriates’ tenure” are, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. (2) When knowledge attribute is considered as “explicit knowledge”, the higher the “absorptive capacity and motivation” of subsidiaries, the more complete the “value activities”, and the longer the “expatriates’ tenure ” are, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. (3) When knowledge attribute is considered as “specific knowledge”, the higher the “absorptive capacity and motivation” of subsidiaries and the more complete the “value activities” are, the stronger the positive effects will be on the subsidiaries’ knowledge transfer performance. According to the above research model based on empirical research, it testifies that expatriates play a significant role in the process of knowledge transfer, and thus qualify as a valuable indicator for MNC’s performing knowledge transfer between parent and subsidiary companies. In the future, this study offers further large samples for empirical research. However, the causal relationship between every construct and research variable requires time for further examination in order to develop a more persuasive correlational theory of cross-border knowledge transfer.