廠商的研發活動過去總被認為聚集於本國境內，然自1980年代後，隨著對外投資擴增而有研發國際化乃至於全球化的趨勢。研發國際化向是以先進國家為主，現已逐漸擴及中進及部分新興國家。呼應於研發國際化的趨勢，不同於過去文獻以先進國家為主要研究對象，本研究以台商海外子公司為個案，系統地檢視研發策略定位與技術連結對其研發規模的影響效果。本文藉由理論論述和實證兩方面，串連研發國際化文獻中的一些重要環節。考慮跨國企業本身日益複雜的跨組織網絡趨勢，本研究是以台灣海外子公司作為研發國際化的分析單位。

Corporate R&D, previously concentrated in the home country, has since the 1980s been part of an escalating process of internationalization. Furthermore, inward and outward internationalization, once a developed country-centric phenomenon, is increasingly involving catch-up and emerging countries, Given the above-mentioned backdrop, this paper sets out to examine the factors underlying R&D intensity of the overseas subsidiaries of Taiwan-based firms, with a specific focus on their cross-border R&D linkages and differences in R&D strategies across host countries. In essence, the paper adopts the overseas subsidiary as a unit of analysis and serves to bridge missing links in the literature on R&D internationalization by examining the relationships between R&D investment, R&D strategy and R&D linkages.