本個案研究以台日合資之新成立瑞相科技公司為研究對象，以探討台灣母公司與外國母公司間之互動關係對國際合資事業之影響。然台灣、日本合作雙方來自不同的國家和地區，其社會政治法律制度不同，文化背景不同，由此而形成的經營理念、管理決策思維、企業行為方式等也有著很大的差異，因此在合作過程中出現管理衝突是不可避免的。期望經由實證研究的發現，對兩個母公司間之互動關係、公司目標及其對國際合資事業有更為深入的了解與認識。
由本個案研究之實證結果可知，若母公司間彼此營運目標一致，信任與合作程度越高，此將減少投機行為以及協調與監督成本，進而對國際合資事業之績效產生正向影響。由於合資夥伴來自不同的國籍及文化，彼此間的衝突不易避免。若兩母公司間存在著嚴重且持續的衝突，將破壞良好的互動關係且對國際合資事業績效有負向且顯著之影響。故當企業在思考以國際合資方式從事營運時，除了成本與利潤之考量外，亦應將雙方目標做一整合，並且就如何與合資夥伴維持良好的互動關係納入整體經營思維，以期達成彼此互利、雙生共贏的合資關係。

This study explores the influence of the interaction between Taiwan and Japan’s parent companies on international joint ventures. I took a technology company which is cooperated by Taiwan and Japan as my sample. However, as the differences in the political, geographical and cultural environments, the business philosophy, managerial decision-making ideas and business behaviors in the two countries, Taiwan and Japan, also exist big discrepancies. Therefore, conflict between the two parent companies is inevitable. I expect this study can make readers understand more about the relationship between the two parent companies and their goals, and the influences on international joint ventures.

From the empirical results of this case study, we can find that if the goals in the two parent companies consist with each other, and the level of trust and cooperation are higher, then this will reduce the frequencies of speculation behaviors, and the costs of coordination and monitoring. Moreover, the consistencies in goals, and high-level trust and cooperation also have a positive influence on the performance of the international joint ventures. As a result of the joint capital partner from the different nationality and the culture, the conflict is not easy to avoid. If between two parent companies exists seriously, and continues the conflict, will destroy the good interactive relations, and has to the international joint capital enterprise achievements negative influence. To sum up, for the maximization of both benefits, the enterprises should not only considerate the balance between costs and profits in business operation but also integrate both goals when performing joint ventures.

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