在已開發國家中，由於本國經濟環境的變遷、勞工政策的改變、環保意識的抬頭等因素，導致生產成本提高，許多產業的公司紛紛到海外設廠、設立子公司，因此，多國籍企業「Multinational Enterprise，簡稱MNE」管理的經營理念，也就日益重要了。若是跨國企業的各個子公司與母公司之間存有企業內上下游分工的情形，就能增加企業的貨源、生產量、出貨時間的穩定性，即使遭遇臨時問題時，也能在最短的時間內作出最佳的反應，由企業中的其他子公司互相支援以解決問題。 我國傳統產業中的成衣產業從1960年代開始，除國內市場外，逐漸擴展海外市場，並於1980年代達到生產及外銷的最高峰。1987年開始，由於台幣升值、國內生產環境改變、國外產品的價格競爭等的因素影響下，成衣產品逐漸失去產品競爭力及價格優勢，因此，許多公司基於勞工成本、貿易配額等因素，紛紛至國外設廠，以降低生產成本。 二十一世紀之國際成衣產業競爭尤為激烈，在價格競爭的影響下，單價下滑造成毛利率逐漸降低，廉價的勞工成本優勢亦不復存在，因此，產業內或公司內的分工合作，可以降低原料成本、縮短生產時間、資源充分利用，因此多國籍企業管理的理念就益形重要。本研究以我國成衣產業為研究對象，採用質化研究方法(Qualitative Research Methodology)，藉由資料彙總與深度訪談進行研究，將成衣業的跨國企業型態分做四大類型，探討和分析各類型成衣企業內分工的情形，最後，以多國籍企業管理的經營理念，提出各類型成衣企業的改進和因應建議，供我國成衣產業順利提升產業等級和競爭力。

In developed countries, because of changes in the country's economic environment, changes in the labor policy, the environmental protect conscious have raised and so on, accounted for increase of production costs, many industrial companies have set up factories overseas, and "Multinational Enterprise" management has become important. If all multinational subsidiaries and parent companies exist between the upper and lower division of the situation, enterprises will be able to increase the stability of the supply, production and shipments time. Even if suddenly suffered difficulties, it can quickly make the best response from the enterprises of other subsidiaries. From the 1960s, Chinese traditional industries in the clothing industry gradually expand overseas markets, and in the 1980s reached the top of production and export. In 1987, after NTD appreciates, domestic production environment changes, price competition of foreign products, and so on, the clothing products gradually lose the competitiveness of products and price advantage. In order to reduce production costs, many companies have to set up factories abroad. In the 21st century, international clothing industry competition is becoming fiercely. Under the competition of price, the lower unit price will caused the percent of gross margin decreased gradually. So that the advantage of employ cheaper labors won’t be exist. Therefore, within the industry or company in the division, lower material costs, shorten production time, make full use of resources, management of multinational enterprises on the idea is getting more important. In this study, using qualitative research methodology, Chinese clothing industry as the research object, through summary data and depth interview study, the garment industry of nations should be organize for four types and analyze the situations in various types of enterprise clothing division. Finally, basic on the idea of multi-national enterprise management, all types of clothing enterprises should be improved and recommendation. It could be raise Chinese garment industry to a higher grade and get competitive smoothly.