本研究旨在探討子公司重要性從何而來。本研究提出環境競爭性、子公司當地事業關係、以及母公司國際關注共同探討對子公司重要性的影響。經過分析，本研究發現環境越競爭、子公司在當地與競爭者、顧客的關係越密切，對於子公司的重要性越有顯著的正向影響。此外，母公司國際關注具有中介效果，說明母公司能夠對子公司在企業內的重要性具有顯著的正向影響。整體而言，本文貢獻在於證明子公司所在的當地市場以及外部網絡關係對子公司是重要的。同時子公司如何獲取母公司的關注，對於子公司在企業內的重要性亦具有明顯的影響效果。

What determines the importance of subsidiary in MNE? In this paper, we shed light in this question by linking the environment competitiveness, subsidiary business relationships, and headquarters international attention to the subsidiary importance. We test our hypotheses by questionnaires of 197 subsidiaries in Taiwan. Our results indicate that the environment competitiveness, customer business relationship, and competitor business relationship have a positive effect on the subsidiary importance. We also find that headquarters international attention into its effect between the subsidiary context and importance. We discuss implication for the MNE literature, internal and external network, and the literature on the subsidiary’s and headquarters’ role.