本研究在探討人力資源制度設計與多國企業海外子公司角色之間的關係。在全球化的背景下，許多企業開始將業務擴展至海外市場，建立海外子公司。然而，進入新的市場意味著面臨新的文化背景、法律規定和資源限制等問題，這些都需要企業重新思考和調整其人力資源制度。透過研究探討個案多國企業子公司角色類型的定位，及其因應各個階段時期，內外經濟環境改變，適時驅動改善人力資源制度，促進子公司角色類型演化，讓子公司推移到在集團公司的整合與回應矩陣的關鍵重要位置，進而達成多國企業集團母公司所賦予的集團整體經營績效指標。
而本研究對經營績效的定義，是著重在以達成多國企業集團母公司，在其整體運營總體策略中，賦予子公司策略角色演化和功能性的集團整體經營績效目標為主，而不是只有一味盲目性追求財務指標性如營收成長、營業利益等的單獨公司的經營經績效指標。
研究方法採用文獻綜述和質性研究法中的個案研究法和次級資料研究法，就筆者收集和取得的個案公司運營16年間的次級資料，進行研究解析，並將其劃分成: 創立扎根期、擴充成長期、資源整合期、穩健發展期等四個階段時期，各面對內外大經濟環境的趨勢變化，和國際企業集團母公司在其整體運營總體策略中，賦予該子公司在各個階段的策略角色扮演和經營績效目標，審視公司內部資源，選擇透過驅動人力資源制度的改變，薪酬制度財務面的優化，擴大員工之間薪酬差距，建立公平合理的績效考核制度，讓員工之間產生彼此競爭的激勵效果提昇工作效能和品質，藉以達成實現多國企業集團母公司，所賦予的各個階段任務和戰略目標。

This study explores the relationship between human resource system design and the roles of overseas subsidiaries of multinational corporations. In the context of globalization, many businesses have begun expanding their operations into overseas markets by establishing overseas subsidiaries. However, entering a new market means facing new cultural backgrounds, legal regulations, and resource constraints, all of which require companies to rethink and adjust their human resource systems. Through research, this study aims to explore the positioning of the roles of multinational corporation subsidiaries and to timely drive improvements in human resource systems in response to changes in the internal and external economic environment, promoting the evolution of subsidiary role types to move them to a critical and important position in the integration and response matrix of the group company, thereby achieving the overall performance indicators assigned by the multinational corporation group's parent company.
This study focuses on defining business performance in terms of achieving the group's overall business performance goals assigned to subsidiary strategic role evolution and functional development in overall group operations strategies, rather than solely pursuing financial indicators such as revenue growth or operating profits as individual company performance indicators.
The research method used in this study includes literature review and qualitative research methods such as case study and secondary data analysis. The author collects and obtains secondary data on the operations of the case company over a period of 16 years, and analyses them by dividing them into four stages: establishment and root-taking stage, expansion and growth stage, resource integration stage, and stable development stage, each facing changes in internal and external economic trends and the strategic role play and business performance goals assigned to the subsidiary by the international corporate group's overall operational strategy at each stage, and examines internal resources to choose to initiate changes in human resource systems, optimize financial compensation systems, widen the pay gap between employees, and establish a fair and reasonable performance evaluation system to stimulate employee competition and enhance work efficiency and quality, ultimately achieving the various stage tasks and strategic goals assigned by the multinational corporation group's parent company.

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二、英文部分
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