母子公司關係對於多國籍企業是個重要的議題，但過去研究大多將焦點聚於母公司 角色的絕對經營利益或是認為子公司自主的優勢。因此本研究運用母子公司關係，並認 為子公司的創新知識是來自於母公司的知識授予以及子公司本身的策略性選擇。此外， 子公司具有創新知識時，與績效之間亦會正向的關聯性。本研究收集在台子公司的資料， 經由實證分析後，發現母公司知識品質、子公司主動行為、以及子公司影響性對於知識 創新有正向的影響性。

Headquarters-subsidiary relationships are the important issue for MNEs. Prior researches on this issue have only primarily focused on the headquarters-advantages or subsidiary initiatives advantages. This research used headquarters-subsidiary relationships and argues that headquarters’ initiative knowledge and subsidiary choices factors each have important influences on the knowledge innovating. Further, when subsidiary hold the knowledge innovating, the performance would be enhanced. Using samples of subsidiaries located in Taiwan, we find that headquarters’ knowledge quality, subsidiary initiatives and subsidiary influence have positive effect on the knowledge innovation, while empirical support for our theoretical framework.