本研究在母國與台灣之間的文化距離、地理距離與制度距離對於外資在台持續投資意願的影響，並討論當地經驗所帶來的調節效果。本研究共調查33家國際企業在台子公司，利用迴歸分析進行距離對於持續投資意願的影響，以及驗證當地經驗的調節效果。結果顯示，文化距越相近，對外資在台持續投資意願有顯著正向影響，然而制度距離相近對外資在台持續投資意願卻為顯著負向影響。除此之外，地理距離越相近對外資在台持續投資意願沒有顯著影響。而當地經驗越多在文化距離、地理距離和制度距離越相近時，不會顯著強化持續投資意願。

This study examines how cultural, geographic and institutional distances between the home country and Taiwan influence the multinational enterprises (MNEs) on foreign investment commitments, and how local experiences moderate the effect of cultural, geographic and institutional distances. The study involves a questionnaire, using a sample of 33 subsidiaries in Taiwan. Empirical analysis base on the impact of distances on foreign investment commitments and moderating effect of the local experiences. The results show that similar culture will positively strengthen foreign investment commitments, whereas similar institution will negatively strengthen foreign investment commitments. Our results also show that similar geographic distance will not significantly strengthen foreign investment commitments, and more local experiences will not significantly strengthen the relation between similar distances and foreign investment commitments.