隨著企業全球化發展更形快速，回任 管理成為國際人力資源管理中更受重視的 主題。回任人員在海外的經歷，常能累積 個人跨文化、海外市場及國際領導能力的 寶貴人力資本；國際企業若能為之妥善運 用，將有助於企業在全球的營運績效。過 去國内學者對於回任議題的探討不少，但 主要研究多聚焦於回任者本身適應及行 為，對於國内企業的回任政策或管理措施 著墨並不多，因此，對於國内多國籍企業 之外派管理政策及措施内涵的瞭解也就相 形不足。本研究以回任管理政策與措施為 主軸，首先透過理論文獻彙整，提出理想 的回任措施内涵；進而以國内15個不同產 業的多國籍企業，以深度訪談方式探索目 前台灣企業回任政策與管理措施的實施現 況，並依據過去文獻所建構之理想的回任 管理措施與寅證結果進行比對分析，從而 提出企業制定回任政策與落實回任管理措 施的實務建議。

Accompanied with more accelerated globalization of multinational corporations (MNCs), the issue of repatriation management has become more significant. The human capital of expatriates which is accumulated through expatriates5 overseas experiences is valuable for MNCs to attain their competitive advantage. Therefore, repatriation management becomes one of the most salient international human resource management issues for MNCs. However, little research has been conducted to explore the repatriation management policies and practices in Taiwanese MNCs. The exploration of realities of policies and practices of repatriate management in Taiwanese MNCs seems insufficient. Accordingly, in this study we focus on the policies and practices of repatriate management. We firstly proposed a framework for repatriation management which contains the ideal practices of repartition management and the timing of implementing these practices. We then conducted in-depth interviews with 15 Taiwanese MNCs to explore the realities of the implementation of repatriation policies and practices in Taiwan, and then compare the realities with the ideal policies and practices. Based on our findings, we then proposed some managerial implications for Taiwanese MNCs to improve their repatriation management practices.