自從Hoppock於1935年發表「工作滿足」的專著以後，學術界已逐漸重視組織員工工作滿足和生產力之間的關係。企業的領導者的經營理念體現在公司擬定的經營制度、福利制度及經營活動中，最後顯現在員工的工作滿足上。因此，MNE的全球子公司之工作滿足是否會提升，將與MNE領導者持有之經營理念有深切相關。本研究目的即為探討和平文化經營理念與工作滿足之關係，並探討異文化管理對和平文化經營理念重視程度與工作滿足關係是否具有中介效果。本研究的資料收集係採問卷調查方式，調查對象為美、日二國MNE在台灣子公司之負責人、或熟悉問卷題目內容之主管人員。研究結果顯示日本MNE在台子公司，對和平文化經營理念重視程度最高，工作滿足方面也是日本MNE的表現較美國MNE好。從研究結果發現，確實和平文化經營理念重視程度之差異會影響異文化管理型態之選擇，而異文化管理型態選擇之不同，會影響工作滿足。因此，愈重視和平文化經營理念且管理制度愈採取第三文化管理，則可獲得較高的工作滿足。因此，建議台灣當地企業與赴海外投資的企業領導者須提高和平文化經營理念，並落實於各項異文化經營管理制度，以提高工作滿足。

Following the investigation of job satisfaction by Hoppock (1935), academic scholars have focused on the relationship between job satisfaction of organizational employees and productivity. The managerial philosophy advocated by company leaders is embodied in the company’s managerial system, welfare system, and managerial activities, which subsequently influence employee job satisfaction. Therefore, the enhancement of job satisfaction in the subsidiaries of multinational enterprises (MNE) is intimately correlated with the managerial philosophy embraced by MNE leaders. This study investigated the relationship between managerial philosophy of peace culture and job satisfaction, and explored whether cross-cultural management exerts a mediating effect on the relationship between the level of attention paid to the managerial philosophy of peace culture and job satisfaction. Data were collected through a questionnaire survey conducted on people in charge of American and Japanese MNEs with subsidiaries based in Taiwan and managers who are familiar with the questionnaire items. The results of this study showed that the subsidiaries of Japanese MNEs based in Taiwan value the managerial philosophy of peace culture the most. In addition, the level of employee job satisfaction in Japanese MNE subsidiary companies based in Taiwan was higher than that in American MNE subsidiary companies. According to the research findings, the level of attention paid to the managerial philosophy of peace culture influenced the selection of cross-cultural management models, which ultimately influenced job satisfaction. Therefore, increased emphasis on the managerial philosophy of peace culture and a management system that leans toward a third culture facilitate enhancing job satisfaction. Consequently, this study recommends that leaders in domestic companies and those investing overseas substantially focus on the managerial philosophy of peace culture and integrate this philosophy into various aspects of the crosscultural management system to improve the level of job satisfaction among employees.