考慮文化差異性的人力資源管理制度與措施有助於台灣跨國公司之海內外子公司運作，進而改善其整體工作績效；且近年來海峽兩岸在文化價值觀上仍持續經歷著重大轉變。故本研究乃為探討個案公司在台灣海峽兩岸員工之文化差異性，並透過比較在個案公司之台灣母公司與大陸子公司之調查結果，探討文化差異性是否對員工工作滿足具有影響力以及其影響方式，以增加個案公司對其兩地員工文化差異性與工作滿意狀況之瞭解，並基於文化差異性之考量，提出有助個案公司改善兩岸人力資源管理措施之建議。 本研究發現，個案公司之大陸地區員工在權力距離、個人主義、男性主義與長期導向等文化構面之傾向都顯著地高於台灣地區員工；且個案公司之大陸地區員工較台灣地區員工有顯著較高的外在滿足。此外，在個案公司中，員工之男性主義傾向與其對績效導向之薪酬制度有正向影響關係，與組織內部員工發展的滿意程度有負向影響關係；且員工之長期導向傾向愈高，其對訓練制度的滿意程度也愈高。故個案公司應藉此深入瞭解不同地區之員工的工作動機，針對其大陸地區員工強調重視個人差異與績效導向的薪資獎酬制度、重視當地員工發展與減少不平等現象之發生，和規劃員工訓練制度；並針對其台灣地區員工提升其外在工作滿足感。 Human resource management systems and practices considering cultural differences can be beneficial for the domestic and overseas subsidiaries’ operation of Taiwanese multinational corporations. In recent years, the cross-strait people have experienced a huge change in cultural values. This study discusses the cultural difference among the cross-strait employees in the case company. According to the comparison of results between the parent company in Taiwan and the subsidiary company in China, this study discusses if the cultural differences influence employee satisfaction and how the cultural differences influence employee satisfaction to improve the case company’s understanding of the cultural differences and job satisfaction between the cross-strait employees. Based on the cultural differences, this study gives suggestions that are helpful to the case company for improving the cross-strait human resource management practices. This study found that in the case company the Mainland Chinese employees’ tendencies of cultural dimensions such as power distance, individualism, masculinity and long-term orientation are significantly higher than Taiwanese employees. Also, the Mainland Chinese employees have significantly higher external satisfaction than the Taiwanese employees. Besides, employee’s tendency of masculinity has a positive impact on performance-based payment; however, it has a negative impact on the satisfaction of internal employee development. The higher the employee’s tendency of long-term orientation, the higher the employee satisfaction of training practices. Therefore, the case company should thoroughly understand of the employees’ work motivation between different areas. For the Mainland Chinese employees, the case company should put emphasis on the payment based on individual differences and performance, value the local employees’ development, diminish inequity, and plan for employee training. For the Taiwanese employees, the case company should improve their external satisfaction.
