本研究主要探討國際企業對海外子公司策略控制的跨文化決定因素。經由對台灣在美國10家子公司的實地訪查結果，研究發現如下:
1.國際企業對海外子公司的價值鏈活動需先確認其價值與能力，並比較母國與
地主國在該活動上的文化優勢。
2就跨文化觀點而言，國際企業對子公司的價值活動，會以「文化控制」回應 「高整合與高調適」需求;並以「價格控制」回應「低整合與高調適」需求;且以「層級控制」回應「高整合與低調適」需求，尤其是低附加價值活動。

It is expected that Taiwanese foreign direct investment toward the USA will continue growing due to its market attraction. This study investigated 10 Taiwanese top high-tech manufacturing companies operating in the USA in an attempt to provide a cross-cultural framework of strategic control. Our findings are as follows:
1.In order to perform subsidiary's value-added activities， multinationals need to identify the value and capabilities need for this activity; at the same time， subsidiaries also need to compare the cultural advantage of home country in terms of these activities.
2.From the perspective of cross-cultural influence， cultural control is designed to respond to high integration and high adaptation; price control is executed in the case of low integration and high cultural adaptation; while hierarchical control is used to respond to high integration and low adaptation， simultaneously in the case oflow value of subsidiary's activities.