台灣企業自民國七十年以來開展對外投資的步伐，而大陸地區又是許多外

移台灣廠商的最愛。雖然兩岸本根植於同一文化而發展，但是四十餘年的

分隔已使得一般大陸員工在價值觀念上與我們有異。直到目前我國企管學

界尚未有系統地進行兩岸跨文化管理之比較研究，眾多台商的成敗經驗因

此無法有效累積，故本研究的目的在於：一、了解大陸員工的價值想法；

二、探訪台商針對兩岸文化差異而採用的特殊管理作為；三、依研究結果

為台商提出配合兩岸文化差異而改進管理效能的建議。研究結論認為：由

於大陸員工與台灣幹部同仁間的價值觀念不同，登陸的台灣企業主所採取

的管理作法並不能完全因襲過去在台灣的模式；但是一旦對登陸懷有經濟

因素以外的特殊投資動機或策略目的，台商的管理行為就會有特別的考量

。大陸員工對於上級「職務權威」的接受程度比台灣員工低，所以台資企

業管理幹部需要具備更多的「魅力權威」才能提升管理績效；多數大陸人

習慣集體行動，比較不願意冒個人風險，並且在人際行為上具有更強的防

衛性和攻擊性。最後，隨著時間的發展，大陸員工的價值觀念和工作態度

會受到外商企業管理制度與本身從業經驗的影響而產生變化。台商企業惟

有保持高度的彈性與對環境變化的警覺，才能針對現實情況、適切地調整

管理方法，從而得到最佳績效。

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