本研究旨在探討歐洲在台多國籍企業高階主管，因其國籍之不同，所可能影響我國籍高階主管在工作態度、對員工的照顧，以及管理方式等的差異o由本研究結論中可知，雙方高階主管均認為對方應更加努力去暸解自己，才能增加管理和辦事效率，並且藉由不同國籍成員間的社交活動，將可降低彼此間的文化隔闕，並激勵其學習動機o再者，本研究之結論亦發現:歐洲文化強調個人主義、理性主義及平等的精神，因此在員工福利及工作的保障土，較能顧及員工個人的利益，也由於強調經濟土的理性，故在管理制度上較能制定明確的規划o而中國文化較重視團體主義典人際關係的和諧，因此在牽涉到中國籍的土司或成員時，容易受到人際囡素之影響，而看不出較明確的規划o此外，因為權力差距較大，重要決策大都由土司做全權定奪。故若以公司績效為經營方針，則必須以『中國的和諧闢係』為基礎，應用『西方的理性』，彼此指輔相成，始有助於管理績效之提升。

This research is an attempt to pinpoint the differences in the aspects of overall working attitude， job satisfaction， care for subordinates and the underlying leadership among executives of different nationalities in the multinational European corporations in Taiwan. Due to difference in nationalities and diversity in cultures， Chinese and European corporate executives differ both in their management concepts and practice. The findings from this study amount to the messages that each of the executives took the attitude that the others should attempt to understand himself more in order to enhance management efficiency and performance; and the social activities among members of different nationalities would remove cultural barriers and trigger members into learning from each other.

In essence， western culture emphases individualism， rationalism and equality， therefore， the interests of employees in welfare and jobs ate more protect'ed. In addition， as rationalism is featured in European economics， specific rules and regulations can be enacted for management system. On the other hand， Chinese culture stresses more on collectivism and the harmony of interpersonal relationship; therefore， when a Chinese superior or member is involved， the issue is more likely to be influenced by the factor of human nature， thus， no specific rules can be easily defined. Moreover， as there is much disparity in authority， important decisions are usually made by upper executives. Hence， if corporate management policy is aimed for the overall achievement of the company， it must be laid on the bases of Western or European rationalism as well as Chinese harmonious relationship to help promote management performance.