知識是企業創新的基石，由於產業技術專業化的發展，產業體系內垂直及水平分工的狀況日益顯著，投資於不同地區及相關或非相關產業的多國籍企業，內部組織成員間知識的流動與分享，就成為重要的管理議題。本研究以投資於大陸及東協地區的台灣多國籍企業為對象，進行問卷調查，採用層級迴歸的分析方法進行驗證，探討多國籍企業子公司領導者，於企業內部營運活動過程中，程序正義的認知對於與其他子公司成員間知識分享成效的影響，並分析子公司領導者倫理理念造成的干擾效果。研究發現，子公司領導者對多國籍企業內部程序正義的認知會顯著影響與其他成員間知識分享的成效，子公司領導者的倫理理念會強化程序正義與知識分享成效的關係，本文並提出管理建議。

Knowledge is the cornerstone of organizational innovation. The flow and sharing of knowledge among internal members of multinational enterprises is an increasingly important issue, because of the development of specialized industrial skills, and the vertical and the horizontal division of labors within industries. The purpose of this study is to investigate the relationship between the subsidiaries leaders’ perceived procedural justice and the sharing of knowledge among subsidiaries’ members, and the moderating effect of subsidiaries leaders’ ethics philosophy on the aforesaid relationship. Structured questionnaires were distributed to Taiwanese MNEs which have subsidiaries in People’s Republic of China and ASEAN area. The results of a hierarchical regression show that the perceived procedural justice of subsidiaries’ leaders is positively related to knowledge sharing among their subordinates. The ethics philosophy of subsidiaries’ leaders reinforces the aforesaid relationship. Managerial implications are discussed.