中文摘要
本研究主要目的在了解高科技產業如何建構與實施跨國知識移轉策略、策略內涵並統整理論及實證，提供高科技產業建構與實施跨國知識移轉策略之參考。為達成研究目的，本研究採用多重個案研究法，選取符合研究限制與範圍之四家個案及訪談對象進行深度訪談，綜合各訪談之逐字稿及相關資料，進行資料分析，所得結論概述如下：
一、策略建構部份：建構原因為使子公司獲得母公司之競爭優勢、提供與母公司相同水準之產品品質與服務內容、免於重複嘗試錯誤所增加之經營成本、追求顧客滿意度。建構單位或人員由母公司高階主管、熟悉核心能力之單位主管、移轉標的事業群主管、子公司相關主管共同組成。建構時間為從創建初期開始連續不斷之過程。建構地點為母公司及其他擁有母公司核心能力且能擔當建構策略重責之海外子公司。建構步驟為評估子公司需求、檢視母公司資源、確認移轉標的物、修正、執行移轉策略。影響建構策略因素包括執行策略影響因素、當地員工技術水準、知識性質、環境因素、資源、管理者之國際觀。解決方法包括思考執行策略影響因素、時間、策略內容、敏銳之嗅覺、篩選、管理人才能力。
二、策略內涵部份：包括文件化、網路資料庫、派外人員教導、子公司人員受訓、舉辦研討會、選取種子幹部、電子郵件、派員參與研發工作。
三、策略執行部份：執行步驟為確認跨國知識庫、整理與包裝、執行策略、回饋與修正。影響執行策略因素包括當地員工技術水準、知識性質、企業本身資源、跨文化障礙、環境因素。解決方法則包括時間、策略內容、篩選、適當之經營團隊、敏銳之嗅覺。
四、成本：策略建構時期為知識整理成本、差旅成本。策略執行時期為差旅成本、派外津貼成本、硬體建構成本、教育訓練成本、機會成本。

ABSTRACT
The main purposes of this study were to understand how the high technology companies construct and implement the multinational knowledge transfer strategies, to identify the contents of the strategies and to provide the high technology industry possible suggestions for multinational knowledge transfer. Multiple-case interview method was used to collect the necessary data. Four companies were selected as the cases and related staff of each company was interviewed. The findings and conclusions were drawn from the interview results.
The conclusions are summarized as follows:
1.Strategy formation: The reasons for constructing a strategy are to make the subsidiary company gain the advantage from the parent company, to provide the same level of quality in products and services with the parent company, to reduce the costs resulted from reinventing the wheel and to raise the customer’s satisfaction. The teams of strategy construction including the CEOs come from the parent company, the manager who is familiar with the knowledge to be transferred, the manager of business group which is transferring knowledge and the executives of the subsidiary company. The timing for strategy construction is at the beginning of start-up stage of the subsidiary company. The transfer also is a continuous process. The strategy was formed at the parent company as well as at the subsidiary company where the core competences and the ability of constructing the strategy were existed. The steps of strategy construction were assessing the needs of subsidiary companies, reviewing the resources of the parent company, identifying the transferring knowledge, correcting the problem encountered and implementing the strategy. The factors that influence strategy construction included the factors that influence strategy execution, the technology level of the subsidiary company, knowledge character, environmental factors, resources, the global perspectives of the managers. The solutions to these influence factors of strategy construction included to think about the influence factors of strategy implementation, time, strategy content, the sense of industrial trends, to allocate the resources and the manager’s ability.
2.Strategy content: included document, Internet database, coaching, training, discussion, seed staff, e-mail, send person to join the R&D.
3.Strategy implementation: The steps of strategy implementation were making sure the knowledge transfer database, organizing and packing, transferring, providing feedback and correcting problems. The factors that influence strategy implementation included technology level of the subsidiary company, knowledge character, resources, cross-culture barriers and environmental factors. The methods that solve the influence factors of strategy execution including time, strategy content, the sense of industrial trends, to allocate the resources and a capable operation team.
4.The costs: the costs occurred during the periods of strategy construction and implementation.

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