中文摘要：

本文对跨国公司在华投资母子间的知识流动及其决定因素进行实证调查,得到三个结论：（1）母子间存在双向知识转移,且传统知识转移与逆向知识转移程度不同;（2）双向知识转移的决定因素有较大差异,母子关系和受方吸收能力只影响传统转移,而知识相关性、子公司技术依赖和子公司知识活动能力只影响逆向转移;（3）本文根据相关信息推理出在华跨国公司双向转移的逻辑与已往文献不同,传统知识转移不是一个简单的教授过程而是体现母公司意图、子公司认同的教授过程,逆向转移也不是学者所说的子公司说服过程而是母公司主动发现、主宰的选择过程。

英文摘要：

This study empirically investigated knowledge flows between MNC parents and subsidiaries in China and three conclusions were obtained. First, there are two - way knowledge flows between MNC parents and subsidiaries and conventional knowledge transfers are different from and more than reverse knowledge transfers. Second, the determinants of two - way knowledge flows are not the same. Conventional knowledge transfers are associated with the receivers＇ absorptive capacity and the relationships between the parents and subsidiaries, while reverse knowledge transfers are associated with knowledge relevance, subsidiaries＇ technological dependence on their parents and their capacity involved in knowledge activities. Third, according to related information, we inferred that the transfer logics of conventional knowledge transfer and reverse knowledge transfer within MNCs in China are different from the existing literatures, namely, the former is not a simple teaching process but rather a teaching process with the knowledge provider＇ s intent and the receiver＇ s recognition, while the latter is not a persuasive process as claimed by the other scholar, but a discovering and selective process dominated by MNC parents.