本研究之主要目的,在建構國際企業子公司策略角色(自主型、接受型、及主動型角色)與人力資源管理策略(累積者、利用者、及促進者策略)兩者關係之理論架構,並依據一致性理論,推論及驗證在臺外商子公司策略角色與人力資源管理策略配適性對子公司績效之影響。 In this paper we focus on the relationship between strategic role (Autonomous, Receptive, and Active) and human resource management strategies (Utilizer, Accumulator, and Facilitator) in MNCs subsidiaries and the impact that this relationship has on performance in MNCs subsidiaries. We first describe a theoretical framework and attempts to explain whether or not fit between a subsidiary’s strategic role and it HRM strategy is associated with performance. We then test this model in a study of strategic role-HRM strategy linkage in MNCs subsidiaries in Taiwan.