隨著台灣於2002年正式加入世界貿易組織，台灣這兩年內外產業經濟環境亦產生劇烈變化。所有企業，不論是外商或是本地公司，為因應內外環境衝擊，不得不做調整以取得市場優勢。人力資源管理的稀缺性、難以模仿性、不易被取代和獨特性，使企業具備長期競爭優勢更是企業競爭力的核心，因此是組織成敗的重要關鍵。然而跨國企業在台子公司是否會受母國公司的文化、制度影響，而與本地企業在人力資源管理制度上有所差異呢？亦或是受台灣所在國環境的影響而與本地企業有相似的人力資源管理制度呢？ 基於此，本研究旨在探討跨國企業在台子公司與台灣本地企業在人力資管理制度之差異，針對跨國企業在台子公司與台灣本地公司之人力資源管理制度實務進行調查與研究，由文化角度切入，了解各國人力資源管理制度，進而探討與本地企業人力資源管理制度之差異情形。本研究跨國企業在台子公司部分，回收問卷202份，回收率23.05%，本地公司部份以1106家之上市、上櫃公開發行公司作為共同研究對象，並回收155份問卷，回收率為14.01%。 由本研究針對人力資源管理活動在台灣本地公司與美、日、歐、亞各跨國在台子公司之比較，及各國對人力資源管理活動的重視程度與差異分析結果顯示出，跨國企業在台子公司的確會因母國文化、政策、價值觀或是競爭對手等影響，在人力資源管理制度呈現與本地企業顯著差異，尤其是美國在台子公司與本地企業。然而深入探究比較下發現，為了因應台灣之政治、文化、經濟、社會當地民情等外部環境，各跨國企業在台子公司人力資源管理活動與本地企業呈現相同趨勢。因此，本研究得出以下結論：第一、跨國企業在台子公司與本地企業對人力資源管理活動執行程度確實存在差異。第二、跨國企業在台子公司與本地企業對人力資源活動呈現一致性趨勢。 Human resource management（HRM） sustained the competitive advantage due to it’s rare, inimitable, non-substitutable and unique, hence, became the key factor of the corporation’s success. In Taiwan, facing the dramatic economic change after entering WTO since 2002, each corporation needs to do the necessary strategy adjustment to gain the market’s advantage. What kind of HRM practices the subsidiary of multinational corporations (MNCs) in Taiwan will apply? Do the difference from local firms due to the influence from home base’s cultural and strategy or similar to local firms with the influence from the local environment? Due to the fact, our research was undertaken to probe into the difference on HRM practices implemented in MNCs’ subsidiaries and local firms in Taiwan. The study mainly intends to explore, under the differences in national cultures of the subsidiaries and local firms, the degree of similarity and difference to the HRM practices implementation between the MNCs subsidiaries and local firms in Taiwan. This research received 202 valid questionnaires, with 23.05% return rate from the MNC’s subsidiaries in Taiwan and 14.01% return rate with 155 questionnaires from the local public listed companies. After the data analysis, we verify that HRM practices in Taiwan are different between the MNCs’ subsidiaries and local firms due to the influence by home base’s cultural, strategy, value or by competitors. The majority differences come from the subsidiaries of USA and local firms. We come out with two major conclusions from the research. First, there are existing difference of HRM practices between the MNC’s subsidiaries and local firms in Taiwan. Second, the HRM practices in MNC’s subsidiaries and local firms demonstrate have the similarity tendency in Taiwan.
