「和平文化經營理念」之重視程度，會影響公司的管理制度與福利制度，進而會影響員工士氣。本研究之目的在了解美、日二國多國籍企業對和平文化經營理念之重視程度與員工士氣之關係，並探究異文化管理之中介效果。研究結果發現，異文化管理對和平文化經營理念與員工士氣具有中介效果。實證發現，MNE對「和平文化經營理念」重視程度越高，對異文化管理選擇「第三文化管理」方式，對子公司管理制度、福利制度更好，員工士氣提昇、品管理念、售後服務也更好。

How much the “management philosophy of peace culture” is valued can affect the management and welfare systems of a company and in turn have an effect on employee morale. The objectives of this study are to understand the relationship between the degree to which the management concept of peace culture is valued and employee morale in American and Japanese multinational enterprises (MNE) and to examine the mediating effect of cross-culture management. The outcome of the study indicates that cross-culture management does have a mediating effect on the management concept of peace culture and employee morale. Empirical examinations reveal that the more highly an MNE values “management philosophy of peace culture”, while “third culture management” approaches are adopted, the better the management system and welfare system of its subsidiaries will be. In consequence, the employee morale, quality control and after-sale service will also improve.