本研究專注於台商大陸子公司決策自主權程度與範圍之影響因素，引用交易成本理論、代理理論、資源基礎觀點，探討子公司經理人的特質及子公司的特性兩個構面，對子公司決策自主權的影響。本研究的主要目的，為建構出適合來自開發中國家多國企業子公司決策自主權影響因素之研究架構，以及找出過去研究中未曾提及但對子公司決策自主權具有重要影響之因素。經由問卷調查，以迴歸分析及邏吉斯轉換分析112 份回收問卷，實證結果發現：(1) 子公司經理人與母公司經理人關係愈密切，子公司的決策自主權限愈高；(2)子公司具備的資源與能力愈豐富，子公司的決策自主權限愈高，自主權範圍愈大；(3)子公司之價值活動愈完整，子公司的決策自主權限愈高，自主權範圍愈大；(4)子公司與網絡成員的聯結關係愈密切，子公司的決策自主權限愈高，自主權範圍愈大；(5)子公司在地主國的疆界延伸單位與外部相關單位互動程度愈高，子公司的決策自主權限愈高。

In this paper, particular emphasis is placed on the issue of autonomy for the subsidiaries of Taiwanese firms operating in China. Derived from the agency theory, resources-based view and transaction cost economics, the hypotheses are raised under the following two dimensions: the personal characteristics of subsidiary managers and the characteristics of a subsidiary. The empirical findings, based on 112 Taiwanese subsidiaries in China, are: 1.The close relationship between a subsidiary manager and the headquarters has a positive impact on the degree of decision-making autonomy of a subsidiary. 2.The resources and capabilities, the completeness of value-chain activities and the networking activities of a subsidiary are positively related to the degree and scope of decision-making autonomy of a subsidiary. 3.The degree of boundary spanning of a subsidiary has a positive impact on the degree of decision-making autonomy of a subsidiary. Finally, suggestions based on these findings are proposed to Taiwanese headquarters and subsidiary managers for further reference.