近年來，跨國企業之策略性國際人力資源管理因為面對其「全球化(globalization)」的潮流，開始將重心放在兩種主要的策略上。在設立子公司的同時，母公司必須對其國際化挑戰下所面對的國際管理策略有所抉擇，即所謂全球策略(global strategy)或當地回應(local responsiveness)的兩難(Porter, 1986; Prahalad & Doz, 1987; Bjokman , 2000)。在許多競爭優勢愈來愈容易被模仿下，人力資源是企業獲得獨特的競爭優勢的契機。人力資源管理活動的主要目的，在於配合企業的競爭策略，以使企業提升績效。各人力資源管理活動間有系統地協調交戶作用，並有效的加以執行，如此可直接影響員工的信念與行為，進而協助企業建全體質，確保企業競爭策略目標的達成。
本研究旨在了解跨國企業在台子公司人力資源活動之現況。以及探討跨國企業子公司策略地位、子公司事業範圍、當地化程度、子公司所屬層級，進一步探討其對子公司人力資源管理活動之關聯。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。
本研究共寄發876份問卷，總計回收之有效樣本為主管問卷163份，有效問卷為161份，退件有14份，回收率為18.87%；人資主管問卷167份，有效回收率為19.06%。主管問卷與人資主管成對樣本為124份，回收率為14.54%。
研究結果顯示得知，跨國企業在台子公司十六項人力資源管理活動中採取不同策略，對人力資源管理活動的重視有明顯的差異。成本領導策略在十六項人力資源管理活動中，有十一項人力資源管理活動有明顯的差異；差異化策略有十一項人力資源管理活動有明顯的差異；業務範圍策略有五項人力資源管理活動有明顯的差異；CEO由母國公司外派有三項人力資源管理活動有明顯的差異；子公司報告層級策略有二項人力資源管理活動有明顯的差異。

When the unique competitive advantages are no more unique in the industry, human resource is one of the key success factors for firms to retain their competitiveness. Based on their strategies for competitiveness, effective Human Resource Management practices can help firms better integrate their internal resources so as to enhance their total performance to reach the objectives set for retaining competitive advantages.
The aim of this research is to develop a management framework at the subsidiary level of MNCS. Moreover, it further examines linkages between strategic role of the subsidiary and its human resource management activities. The Taiwan subsidiaries of MNCs are the research target and 876 companies were chosen. A questionnaire was sent to each of those companies and 124 of them were valid samples. On the questionnaire, human resources practice are divided into 16 activities and surveyed from 5 aspects, namely, cost leadership, differentiation, value chain, expatriate and reporting systems.
According to the analysis result, subsidiaries of multinational corporations in Taiwan have different strategies in those16 Human Resources management activities and weight Human Resources activities at the obviously different levels. 11 out of 16 Human Resources management activities are obviously different for Cost driven strategy; 11 for differentiation strategy; 5 for sales strategy, 3 for the companies with expatriate CEO; and 2 for reporting system strategy.

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