自政府開放廠商經由間接方式赴大陸投資以來，臺商以極迅速的腳步悄悄登上大陸，在完全陌生的環境中，面對著生活在共產主義、吃大鍋飯長大的大陸員工，必須摸索其特定之管理上的技巧與生存法則？而在模糊不清、處處受限的經營環境中，臺商如何擬定其競爭策略？經營績效是否有所增進？這些都是我們急欲獲知的答案。 透過兩岸臺美日資企業經營者的實地訪談及問卷調查，本研究之結論如下：一、就臺灣地區的製造業而言，臺資企業團隊精神佳，美資企業具有冒險犯難精神，日資企業極注重製程效率策略，但臺美日企業的經營績效沒有顯著的差別。二、就大陸地區的製造業而言，臺資企業具「中庸型」的領導風格，美資企業具有低風險規避傾向的領導風格，日資企業具「理想型」領導風格、重視製程效率策略、生產力高。三、在臺灣及大陸地區之企業，臺美日企業採行的競爭策略和產業環境、競爭優勢、企業文化、管理風格之間皆有顯著的相關。臺美日企業的經營績效和產業環境、競爭優勢、企業文化、管理風格、經營策略之間也都有顯著的相關。

Since the permission of indirect investment on Mainland China, many companies in Taiwan have entered into Mainland markets with very fast pace. These companies, facing upon employees living in a communist environment, with a common perception of “chi-ta-kao-fan(吃大鍋飯)”, have to identify their own specific management skills and survival strategies. 　　Through a series of field survey and questionnaire survey among Taiwanese, American, and Japanese firms, this study concludes the following results: 1.For those manufacturing firms in Taiwan, Taiwanese enterprises tend to emphasize teamwor5k and team spirits. American firms tend to have higher risk taking leadership behaviors. Japanese firms tend to emphasize manufacturing efficinecy strategies. However, these three kinds of firms do not show significant differences on management performances. 2.For those manufacturing firms in Mainland China, Taiwanese firms tend to adopt moderate (中庸) leadership behaviors. American firms tend to have higher risking taking leadership behaviors, Japanese firms tend to emphasize manufacturing efficiency strategies and have higher productivity. 3.For Taiwanese, American, and Japanese firms operating in both Taiwan and Mainland China, their selection of competitive strategies tend to be highly related to industrial environments, competitive advantages, corporate culture and management styles. The firm’s management performances also tend to be highly related to industrial environment, competitive advantages, corporate culture, management styles, and competitive strategies.