本研究旨在瞭解台商海外子公司採行異文化管理制度之真實情形，根據主題適合性選擇我國企業赴中國大陸及東南亞投資的海外子公司為研究對象，共發放500份問卷進行調查，有效問卷計155份。並以敘述性比較分析探究子公司在中國大陸及東南亞採行異文化管理之差異，實證結果得知，不論投資在中國大陸或東南亞地區均認為採行「第三文化管理」為最重要。研究結果提供後續研究與管理實務之建議。

Drawing on a review of the literature, this study aims to investigate the cross-cultural management of Taiwanese overseas’ subsidiaries at China and SouthEast Asian Nations. According to the issue, this current research sampled the top manager of subsidiary as the respondents. The survey was conducted by 500 questionnaires and finally received 155 valid ones. Cross-Comparison Analysis were utilized to explore our research purpose. Moreover, the result revealed that the mixed- culture management is the most important. Discussion and suggestion for further.