本文以麥當勞為案例來檢視跨國連鎖服務業在台灣引進及經營時所扣述的文化邏輯。跨國資本在進入第三世界的文化脈絡中運作時不但為自身創造新的文化形象，同時也在過程中重塑了本地的勞動力，以便史有利於不只是自身資本的擴張，也包括其他產業資本的進一步效率化及專業化。這種消費與勞動力的麥當勞化重塑了本地的文化經緯及主艘，生產出日趨理性化、功能化、非人化的社會生活，削弱傳統的長幼倫坦人際互動模式，而在肯定那些能夠自主自信的個別主體的同時，把無法適應的人口邊緣化，迫使他們在麥當勞化了的生活世界邊緣及地下靠著非正式的管道才能勉強逕作。

This paper demonstrates that capital is not a supra·cultural universal entity， capable of being transplanted across national boundaries as it is in the home country. Capital always entails cultural·specific relations of production that constitute its nature and operation. In that sense， the movement of capi· tal is not only an economic process， but also a cultural process and an ideologi. cal process. The specific example in this paper demonstrates that the im· plantation of such multi·national fast· food chains such as McDonalds in Ta· iwan is a process that involves not only the the construction of new emotive and symbolic contents for consumption on the premises but also the discipline of local employees so as to further create local subjects receptive of the impor· ted form of consumption/production， subjects whose daily practices would then reshape their social world in such a way as to facilitate the further capi· talization of Taiwan. Consequently， what we are observing is not only the McDonaldization of Taiwan's consumption but also the McDonaldization of Taiwan's labor to better suit the operation of an expanding capitalistic system.