With knowledge economy age’s coming, knowledge transfer is the significant method to make organization more competitive, and also help organizational innovation, which can help organization has its own core competence. Information processing is no longer the key bottleneck in the organization, the biggest challenge facing the organization, but the knowledge creation and transfer to promote a transnational knowledge transfer research in the ascendant. As in Taiwan, the economic downturn and the rising cost force Taiwan-funded enterprises to continue to find a way out, while the mainland has good infrastructure, abundant labor, and similar cultural background, so the mainland becomes the best choice of Taiwan businessmen. But even so, they still face the problem of the effectiveness of knowledge transfer. In this study, the relationship between the factors in the parent-subsidiary of Taiwan-funded starts to investigate the effectiveness of knowledge transfer from the communication channels, the level of trust, organizational distance and cultural distance four dimensions. Then we expand social communication channels to increase the knowledge, training, and the relevant recommendations to enhance the building of enterprise culture of high-tech enterprises.