先前研究認為多國籍企業子公司的自主權是一個重要議題，但少有實證研究支持自主權、興業精神與績效間存在強烈關係的推論，另外先前研究過於簡化自主權及興業精神為單一構面的變數。故本研究採用探索與利用觀點，把子公司自主權分類為營運性與策略性，把子公司興業精神分類為巨變型與漸進型；引用代理理論觀點指出：子公司興業精神是多國籍企業母子公司代理結構中適當的策略控制機制，進一步推論子公司興業精神是自主權與績效關係的中介變數。因而，本研究探討不同類型自主權對於績效的影響，及分析不同類型興業精神對自主權與績效間關係的中介效果。本研究經由文獻探討建立待驗證假說，然後以問卷方式對台灣廠商在大陸子公司進行調查，獲得有效問卷共240份，經統計方法檢定各項假說，結果發現：(1)多國籍企業子公司的營運性自主權與績效間有正向關係、(2)多國籍企業子公司的策略性自主權與巨變型興業精神間有正向關係、(3)多國籍企業子公司的營運性自主權與漸進型興業精神間有正向關係、(4)多國籍企業子公司的漸進型興業精神對營運性自主權與績效間正向關係有中介效果。

Prior research has highlighted the importance of subsidiary autonomy in
multinational corporations (MNC), but there are relatively few empirical evidences supporting the statement of direct relationships among subsidiary autonomy,entrepreneurship and performance. Furthermore, the previous research treated both subsidiary autonomy and entrepreneurship as uni-dimensional variables; however,these two constructs should be multi-dimensional variables.Therefore, based on the exploration and exploitation perspectives, this study categorize the construct of subsidiary’s autonomy into operational vs. strategic variables, and the subsidiary entrepreneurship into radical vs. incremental variables.
Agency theory is adopted to point out that the subsidiary entrepreneurship is a proper strategic control mechanism in MNC parent-subsidiary agency structure.Another further deduction is that the subsidiary entrepreneurship is the meditating variable between autonomy and performance. This study also explores the influences from varied autonomies to varied performances as well as analyzes the mediating effects of autonomies and performances from varied subsidiary
entrepreneurship.This study generated hypothesis from previous research and conducted a survey in subsidiaries of Taiwanese multinational corporations in China. Among 240 effective questionnaires , this study finds (1) the positive relationship between operational subsidiary autonomy and subsidiary performance in MNC, (2) the positive relationship between strategic subsidiary autonomy and radical subsidiary entrepreneurship in MNC, (3) the positive relationship between operational
subsidiary autonomy and incremental subsidiary entrepreneurship in MNC, and (4)the incremental subsidiary entrepreneurship holding the mediating effects on the positive relationship between operational subsidiary autonomy and subsidiary performance in MNC.