跨國企業是全球化經營時，讓子公司能在地主國市場創造績效是重要的國際化行為。子公司績效會受到企業內部因素、外部市場條件所影響，因此本研究以母公司資源、政治風險、文化距離做為前提，並加入所有權程度做為干擾變數。經由樣本分析，實證結果顯示，母公司資源及文化距離對子公司績效有顯著的正向影響。而所有權模式的干擾效果分析，發現所有權模式下的母公司資源與政治風險會對子公司績效會產生干擾效果。

When a multinational enterprise is operating globally, it is an important international behavior to allow its subsidiaries to create performance in the host market. Subsidiary performance will be affected by internal factors and external market conditions. Therefore, this study takes headquarters resources, political risks, and cultural distance as the antecedents, and adds ownership as a moderating variable. Based on the samples, the empirical results show that headquarters resources and cultural distance have a significant positive impact on subsidiary performance. And under the moderating effect analysis of the degree of ownership, it is found that factors such as headquarters resources and political risks under different ownership modes will have moderting effects on the performance of subsidiaries.