中國大陸由於工資低廉、地理位置便利、以及兩岸人民同文同種的優勢，目前已成為台灣企業對外投資最熱門地區。值此國際化程度不斷提高之際，台灣企業須面對的國際化人力資源管理問題也將日益複雜。尤其當大陸子公司成長至相當規模時，企業更須思考海外部門未來的角色定位。反映在人力資源管理策略上，企業必須重新調整派駐人員比例及當地經理人員任用策略，並決定大陸子公司的人力資源管理應該採行標準化策略或本土化策略。根據本研究獲自103家在大陸設有營運據點的台灣大型企業調查資料顯示：首先，在國際化人力資源管理策略方面，大陸子公司標準化策略構面的平均得分，已略低於本土化策略構面，顯示人力資源管理模式正朝向本土化的趨勢發展。其次，相關分析顯示，全球效率性與人力資源管理標準化策略之間其有顯著正相闕，當企業經營策略中的全球效率性重視程度愈高時，人力資源管理模式愈傾向標準化策略；然而，地區回應性與人力資源管理本土化策略之間，則並未發現顯著關聯|宜。最後，本研究證質各項人力資源管理功能在標準化與本土化上展現的相容性亦有顯著差異。其中教育訓練的相容性最高，其標準化與本土化策略之間可有效整合；而員工福利的相容性最低，標準化與本土化策略之差距程度相當大，企業在此功能上須遷就本土化並降低標準化程度。

Due to advantage in cheaper labor cost, geographic convenience, and language ＆ cultural similarity; Mainland China has became the most popular and primary area of Taiwan enterprises foreign investment. Continuous growing in globalization, Taiwan enterprises are also facing ~n ever complicated international HR management issues and problems. Especially when a subsidiary in Mainland China has grown to certain extent, enterprises must seriously reconsider the position and the role of the foreign subsidiary for the future. This research, which is based on the survey and data from 103 Taiwan large size enterprises with foreign subsidiaries in Mainland China, summaries the following conclusions. First, in international HR management strategy, the result showed that HR management style has moved toward localization. Second, there was a significant positive correlation between overall global efficiency and HR management standardization, it meant that when enterprises emphasize and focus more on its global efficiency, the HR management style also moved further toward standardization strategy. Finally, this research demonstrated that there were also significant differences in compatibility of various HR management functions. Among all, education and training showed the highest compatibility, and its standardization and localization can be integrated efficiently, but employee benefit and compensation had the lowest compatibility.