摘要：跨国公司在华子公司人员配置的特点就是中高层管理为母公司外派人员，基层管理人员为当地人员。本文认为，产生这一现象的原因在于，该人员配置方式的成本费用较低。这些成本包括招聘成本、培训及内部化成本、控制成本以及违约成本等等。提出基本理论假设：外派人员的交易成本低于当地人员的交易成本。最后通过151个在华子公司样本所提供的数据对相关假设进行了实证检验。

Abstract: The staffing for oversea subsidiaries in China is characteristic of expatriation for top and middle level managers and localization for low level managers. It is proposed that such a staffing decision results from its low transaction costs. And a bunch of transaction costs including recruitment costs, training and internalization costs, monitoring costs, and enforcement costs are discussed. Then, a series of hypotheses on the basis of theory analysis is formulated. With a sample of 151 subsidiaries in China, an empirical study is constructed to test the hypotheses. Empirical results may clearly explain the paradoxbetween the cost reductionprinciple and the costly recruitment of expatiation.