跨國企業 (MNE) 的子公司到母公司的知識逆轉移 (RKT) 被視為跨國企業的重要資源。先前的研究已對RKT的傳輸成功與否做不少研究與探討，但RKT 的傳輸機制和跨國企業母公司對子公司資源部署的自主權的相關研究卻非常稀少。因此，本研究試圖了解跨國企業內部知識逆轉移轉機制的邊界條件以及跨國企業母公司對影響跨國子公司對於資源自由裁量權。
利用台灣經濟部 (MOEA) 年度調查的 1831 家台灣跨國企業的數據，本研究發現：(1) 追求探索性或開發性創新的會透過 RKT 使跨國企業母公司整體受益; （2）系統性的協調機制（SCM）不利於子公司的探索性創新且不利於跨國企業的RKT收益； (3) 母公司對於子公司有高程度的所有權，特別是全資子公司（WOS）的形式，將加強子公司勘探開發活動與 RKT 收益之間的正相關關係。
本研究有助於國際管理文，透過更清楚的傳輸機制的邊界條件和母公司與子公司之間的所有權程度以及 RKT 對跨國企業的好處。此外，上述發現通過建議的知識轉移機制與 RKT 過程中的創新舉措之間的對應利用提供了更明確的管理方法。

Reverse Knowledge Transfer (RKT) from the multinational enterprise’s (MNE’s) subsidiary to the parent is regarded as a valuable resource to the MNE network. Although prior research provides much evidence on the antecedents of RKT, the mechanism of facilitating RKT and the MNE parent’s autonomy over deployment of the subsidiary resources are comparatively less addressed. Therefore, to bridge the research gap, this study tries to understand the boundary conditions of the intra-MNE knowledge transfer mechanism and the MNE parent’s resource discretion over the subsidiary initiatives that may influence the RKT benefit to the MNE network.
Applying a data set of 1831 Taiwanese MNEs from the annual surveys of the Ministry of Economic Affairs (MOEA) in Taiwan, this study finds that: (1) the subsidiary initiatives in pursuit of either explorative or exploitative innovation will benefit the MNE parent through RKT; (2) the system-based coordination mechanism (SCM) will be detrimental to the explorative innovation of subsidiary and the RKT benefits to the MNE; and (3) the parent’s higher level of ownership, specifically in form of wholly-owned subsidiary (WOS), will intensify the positive relationships between the subsidiary initiatives of exploration and exploitation and the RKT benefit. By offering a better understanding on the boundary conditions of transfer mechanisms and the ownership level between different types of subsidiary initiatives and the RKT benefit to the MNE, this study contributes to the international management literature. Also, the aforementioned findings offer managerial implications by suggesting the fit between knowledge transfer mechanism and subsidiary innovative initiatives in the RKT process.

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