在跨國企業渐赴開發中國家佈局研發的趨勢下，台灣也成為跨國企業研發佈局的重鎮。然而，目前研究較少以系統動態學探討跨國企業海外研發中心如何吸收地主國區位優勢，進而改善其創新續效之動態與復雜現象。經文獻探討四大區位優勢與吸收能耐相關理論，提出了區位優勢-吸收能耐-創新續效之研究架構，並進一步根據經濟部國外研發中心2003-2008年的資料，以系統動態（System Dynamics)模型模擬至2013年，本研究發現：（1)海外研發中心對地主國區位優勢的吸收能耐，對其研發續效有正向的影響；（2)研發中心爭取到更多的當地政府補助金額，會提升其新產品開發數與營收，並進一步帶動在地主國下一波研發投資的良性循環。最後，對海外研發子公司的管理與地主國政策提供建議。

In the rise of multinational enterprises (MNEs) establishing overseas R&D centers in the developing countries, Taiwan has become one of favorable destinations. However, there is little research to discuss how overseas R&D centers absorb locational advantages of the host countries and, in turn, enhance their innovation performance. Through literature reviews, this paper examines absorptive capacity and synthesizes four types of locational advantages: (1) industrial clusters, (2) talent pool, (3) research base, and (4) government support. Then, a system dynamic model of locational advantage-absorptive capacity-innovation performance is proposed. Via MOEA，s MNE R&D Center Program Database and interviews with top managers of MNE R&D centers, the dataset of 38 MNEs R&D centers from 2003 to 2008 is gathered. The systemic dynamic simulations reveal: (1) all four absorptive capacities corresponding four locational advantages positively influence innovation performance of R&D centers; (2) government subsidy significantly increases R&D hires, and R&D networks with local innovative actors. Finally, some managerial and policy implications for MNEs R&D subsidiaries to absorb locational advantages in Taiwan are provided.