本研究主旨針對技術移轉、經營績效與國際化程度變項間關係進行探討。研究結果顯示，技術移轉與經營績效整體具有顯著正向關係，技術移轉與經營績效受國際化程度干擾影響獲得支持。研究發現影響企業經營績效技術移轉不在技術提供者以及技術特性，而最重要在於技術接受者吸收能力與學習態度，而國際化程度提升，促成了公司國際市場的擴大，產品達到市場規模經濟，生產成本的降低，提供了價廉物美的產品。公司銷售成長率增長，進而稅後淨利率提升，帶動出口成長，促成了公司國際競爭力的增加，故研究結果可提供企業從事技術移轉的思考方向。

This paper intends to examine the relationship among technology transfers, operationalperformances and degrees of internationalization. There are no specific clarifications or answersavailable from existing literature; hence, this study aims to clarify the relationship among thesethree variables. The research findings indicate that there is a significant and positive correlationbetween technology transfers and operational performances. Also, technology transfers andoperational performances are subject to the interference/influence of the degrees ofinternationalization. The study shows that the influences of technology transfers on operationalperformances are not due to technology providers or technological characteristics; rather, it isabout the absorption capability and learning attitude of technology receivers. The growinginternationalization has expanded the size of international markets. The economies of scale haslowered production costs and provided quality products at reasonable prices. Sales grow andafter-tax profits rise. The growth in exports enhances the international competitiveness ofcompanies. A continuous flow of newly-introduced technologies is required for the maturity ofcompanies. This maintains the market competitiveness and enhances operational performances.The findings of this research can serve as a reference for technology transfers.