本研究著重於跨國公司（MNCs）的子公司，特別是在台灣和中國大陸之間的資源共享。對跨國公司來說知識和資源的有效分配是非常重要的，以獲得在全球市場的競爭優勢的原因之一。若沒有有效的資源共享，可能會導致共享子公司的績效不佳，例如:資源分享是有限的，若是此資源為私有財，如高層管理者和人才。中國的子公司，是屬於低的資源能力，所以要透過台灣子公司來傳遞資源，但是也因為子公司之間的不對稱能力會讓這樣的情況更糟。此研究推論，人力資本的分享會造成子公司績效的負向影響，而社會資本與智慧資本為正向影響。此外;這項研究將涉及跨國公司如何成功的分配子公司間的能力，來提升子公司策略角色的性能與績效。當資源分享，使得子公司無法達成他們的目標，他們會不願意共享，而降低跨國公司的整體績效。本研究會使用個案研究的方法來探討這個跨國公司的問題，以及學習去分享台灣子公司的成功經驗到中國子公司。研究結果如下：首先，從台灣到中國之有才華的主管，將重分配這個資源，也會危及台灣子公司當前的營運和績效;因此，台灣的子公司不願意分享人才。其次，子公司之間的能力不對稱，會增強或減弱台灣子公司的績效。最後，台灣的子公司將成為中國的人才培訓中心。當跨國公司的總部採用質化的指標來衡量台灣子公司分享出有才華的員工和特定有經驗的管理人員，以及有效的內部資訊系統，這些將會加增子公司間去分享資源與知識

The research focuses on sharing resources among subsidiaries in multinational corporations (MNCs) in Taiwan and China. Effective distribution of knowledge and resources is important for MNCs in order to gain a competitive advantage in global markets. However, resource sharing might result in poor performance of sharing parties when the resources shared are limited and belongs to private goods, such as top managers and talents. It is even worse under the condition of capability asymmetry between subsidiaries, when the receiving party, like China, is low in capability but high in strategic role.
This study inferred that human capital sharing will be negatively associated with the performance of the subsidiary; while social and intellectual capital sharing is positively associated with its performance. In addition, this study will touch on how MNCs successfully arrange strategy roles for the subsidiaries based on their capabilities to improve performance. When sharing resources renders subsidiaries unable to get their target, they are reluctant to share and in turn lower the overall performance of MNCs. this study uses case methods to explore this issue in MNC subsidiaries in Taiwan and learn from their experiences of resource sharing with Chinese subsidies. The findings are as follows:
First, reallocation of talented managers from Taiwan to China jeopardizes the current operation and performance of Taiwanese subsidiaries; and as a result, Taiwanese subsidiaries are reluctant to share personnel. Secondly, asymmetry of capability between subsidiaries either enhances or abates the performance of Taiwanese subsidiaries. Finally, Taiwanese subsidiaries become a personnel training center for China. When an MNC’s headquarters (HQ) adopts qualitative performance indicators to measure the contributions of exporting talented employees and experienced managers of a particular subsidiary, and a well-established enterprise information portal system, this will lead to an increase in resource and knowledge sharing between subsidiaries.

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