在跨國企業國際化的運作中，如何在各地的子公司之間有效率地移轉、運用、以及蓄積其核心知識，並藉此持續地維持其核心競爭力是跨國企業相當重要的策略思考重點。Ulrich（1997）指出成功企業的知識管理必須藉由人力資源管理專業人員，創造組織活動，塑造組織學習及變革的文化，並且鼓勵組織中所有成員快速的學習及分享新的知識和技術，進而成為整個組織的習慣和常態性的做法。因此，如何妥善規劃及管理其人力資管理系統，進而促進其全球營運體系下，知識的創造、蓄積與移轉，便是跨國企業必須重視但卻複雜的課題。
本研究旨在探討跨國企業人力資源部門在組織知識移轉中之角色，探討子公司人力資源部門之吸收能力、子公司人力資源部門之學習意圖、以及母子公司人力資源部門間溝通對跨國企業內部跨國管理知識移轉效果之影響。在資料的蒐集上，本研究以跨國企業在台之子公司為研究對象，進行調查研究。
本研究總計回收之有效樣本為167份，回收率19.58%。研究結果發現，子公司人力資源部門之吸收能力與學習意圖、及雙方間存在的非正式的溝通管道，均能有效增進母子公司間管理知識之移轉。本研究除了針對過去較少深入探討、但卻相當重要之議題，人力資源部門在跨國知識移轉中之角色，進行研究與探討之外，透過實證研究的方式，亦證實了人力資源人員在知識移轉中的重要角色，同時，研究結果中也明白指出人力資源人員，其本身之吸收能力相較於學習意圖而言，更能有效的增進母子公司間管理知識之移轉，因此，企業在慎選人力資源人員之餘，也應定期給予人力資源人員適當之訓練，以提昇人力資源人員之相關知識、技能、以及經驗。

In recent years, knowledge management has been increasingly recognized as a key source for achieving intra-organization competitive advantage. For multinational corporations（MNCs）, the effectiveness on knowledge transfer effectively is certainly regarded as an essential competence for MNCs to gain sustainable competitive advantages.
Through the empirical investigation, the existed argument is that how the MNC’s HR department plays an important role in the intra-organizational knowledge transfer process. Researchs had already predicted that（i）the absorptive capacity of human resource departments of MNCs’ subsidiaries would be positively associated with effective organizational management knowledge transfer; （ii）the learning intent of human resource departments of MNCs’ subsidiaries would be positively associated with effective organizational management knowledge transfer; and（iii）the transmission channels within parent companies and subsidiaries’ human resource departments would be positively associated with effective organizational management knowledge transfer.
This research received 167 valid questionnaires from MNCs’ Taiwan subsidiaries. The results indicated that （i）HR’s absorptive capacity and learning intent will improve the effectiveness during the process of organizational management knowledge transfer between parent companies and subsidiaries; （ii）the informal transmission channels within parent companies and subsidiaries’ HR departments will be resulting stronger impact on the effectiveness of organizational management knowledge transfer than the formal transmission channels does. It reflected that the richness of the informal transmission channels obviously can contribute to effective organizational management knowledge transfer; and（iii）the absorptive capacities of HR professionals will be acting a more constructive role than HR professionals’ learning intent to enhance the effectiveness on knowledge transfer process. In this case, MNCs also have to be more cautiously in HR professionals’ selection, and need to furthermore provide suitable trainings to HR profeesionals to push ahead the effective and operative transfer on knowledge, skills and experiences.

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