多國籍企業設立的使命是為消費者的幸福、社會的繁榮、世界和平與人類幸福。其發展因素眾多，其中員工士氣的高昂為關鍵因素，員工能否為消費者謀求幸福，必須以「匠心」生產高品質，以及「關心」提高售後服務，消費者滿意度高，企業的經營績效最佳，而員工能自享工作的意義和人生的價值。多國籍企業採用的異文化管理制度不同，其管理制度與福利制度會使員工士氣改變，消費者滿意度會改變，同時也影響公司的經營績效改變。研究結果顯示：1.美、日、台企業異文化管理均採用第三文化，其項目越多，則員工士氣將越高。2.採用世界市民教育訓練，以物美價廉親切服務，消費者滿意度最高。3.在管理、行銷、品管制度，美、日、台企業都採用第三文化，子公司員工士氣比大陸本土企業高。4.日、台企業在員工訓練方式，均採用第一文化（母公司）。台灣企業採用第三文化更優於美、日企業。

The purpose establishing multinational enterprises is to enhance consumer well-being, prosperous society, peaceful world and human welfare. There are many factors which develop multinational enterprises, but the key factor is the high employee morale. While employees seek well-being for consumers, they must perform high "craftsmanship" and after-sales service with "care". Companies can achieve the best performance with high consumer satisfaction, then employees will be able to enjoy their work and value of life. There are different cross-cultural management systems between multinational enterprises. Their management and welfare systems change employee morale, consumer satisfaction, and the company's sales performance. The research shows: 1. Third Culture is introduced in Cross-cultural management in the United States, Japan and Taiwan. The more selections are available, the higher employee morale will be. 2. World citizen education is introduced. Consumer satisfaction level comes to the highest while high quality and inexpensive goods with friendly service are provided. 3. Third Culture is introduced in terms of management, marketing, and quality control systems in American, Japanese, and Taiwanese companies. Employee morale in these subsidiaries is higher than domestic Chinese companies. 4. First Culture (parent company) is introduced in staff training in both Japanese and Taiwanese enterprises. Third Culture introduced in Taiwanese enterprises performs better than American and Japanese enterprises.