多國籍企業的發展應以倫理道德為經營管理之核心，跨國異文化管理要以顧客幸福為目的，可以讓母國與地主國的經濟更加發展。跨國異文化管理問題，異文化管理可分為第一文化是母公司管理制度，第二文化是地主國本土企業管理制度，第三文化是整合第一與第二文化管理制度之優點。若是先進國對開發中國家投資採「第三文化」是最理想管理制度。但是要提高員工士氣更需要教育訓練。教育訓練可分為「一般教育訓練」教導員工技術、技巧，對其成果以獎金獎勵提高員工士氣，但人慾望無窮，只能提高至某個程度，因此必須採取「世界市民教育訓練」員工不為獎金而為顧客幸福努力生產高品質與售後服務，員工士氣最高，顧客滿意度最佳，經營績效最好。因此本研究目的探討異文化管理與顧客滿意度之關係，異文化管理與員工士氣之關係，員工士氣與顧客滿意度之關係，員工士氣對異文化管理與顧客滿意度關係是否有中介效果，教育訓練對員工士氣與顧客滿意度關係是否有干擾效果。研究假說：H1異文化管理採第三文化管理項目越多與顧客滿意度之關係呈正向關係。H2：異文化管理採第三文化管理項目越多與員工士氣之關係呈正向關係。H3：員工士氣與顧客滿意度之關係呈正向關係。H4：員工士氣對異文化管理採第三文化管理項目越多與顧客滿意度關係，具有中介效果。H5：倫理教育訓練重視程度對員工士氣和顧客滿意度之關係具有正向的干擾效果。H5-1：一般教育訓練對員工士氣和顧客滿意度之關係具有正向干擾效果。H5-2：世界市民教育訓練對員工士氣和顧客滿意度之關係具有正向干擾效果。研究方法：基本資料分析、李特克五分法、相關係數分析、迴歸分析。研究結果：研究假說H1,H2,H3,H4,H5,H5-1,H5-2全獲支持。研究發現，異文化管理，美企訓練制度採第三文化，但是品管制度和行銷制度都採第二文化，和地主國本土企業相同，將缺少對日企與台企品管和行銷競爭力，而薪資制度、福利制度、獎金制度都採第二文化與地主國本土企業相同，員工士氣將比日企與台企缺少較好的激勵效果。日企訓練制度、品管制度、行銷制度都採第一文化管理與母公司嚴謹制度相同，對美企和地主國本土企業都有高度競爭力。而薪資制度、福利制度、獎金制度都採第三文化管理，比美企和台企員工士氣將有更高的激勵效果。倫理教育訓練方面，美企重視「一般教育訓練」，平均值3.73，而日企只有3.56，日企重視「世界市民教育訓練」3.79，美企只有3.48。因世界市民教育訓練才能更提升員工士氣，由此，顧客的滿意度，日企高達3.32，而美企僅有3.01。本研究貢獻：日企在台競爭力，在異文化管理制度方面以及特別重視世界市民教育訓練，可供給台灣企業未來發展之參考價值。

The development of multinational corporations should have ethics and morality as the core of their management, and cross-cultural management should aim for customer happiness to promote the economic development of both the home country and the host country. Cross-cultural management issues can be divided into three cultures: the first culture is the management system of the parent company, the second culture is the management system of the local enterprise in the host country, and the third culture is the integration of the advantages of the first and second culture management systems. Adopting the “third culture” as the ideal management system for investing in developing countries by advanced countries. However, educating and training employees is necessary to improve their morale. Education and training can be divided into “general education and training” to teach employees skills and provide bonus rewards for their achievements to boost their morale. However, since human desires are endless, this can only be improved to a certain extent. Therefore, it is necessary to adopt “global citizen education and training” so that employees strive to produce high-quality products and after-sales services for customer happiness, and have the highest morale, customer satisfaction, and business performance. Therefore, the purpose of this study is to explore the relationship between cross-cultural management and customer satisfaction, the relationship between cross-cultural management and employee morale, the relationship between employee morale and customer satisfaction, and whether employee morale has a mediating effect on the relationship between cross-cultural management and customer satisfaction, and whether education and training have an interfering effect on the relationship between employee morale and customer satisfaction. The research found that in terms of cross-cultural management, American enterprise training systems adopt the third culture, but quality control and marketing systems adopt the second culture, which is the same as local enterprises in the host country. This will lead to a lack of competitiveness in Japanese and Taiwanese enterprises in terms of quality control and marketing, and salary, welfare, and bonus systems adopt the second culture, which is the same as local enterprises in the host country. Therefore, employee morale will have less motivation than Japanese and Taiwanese enterprises. On the other hand, Japanese enterprise training systems, quality control systems, and marketing systems all adopt the first culture management, which is the same as the parent company's strict system, which has high competitiveness for American enterprises and local enterprises in the host country. Moreover, salary, welfare, and bonus systems adopt the third culture management, which will have a higher motivating effect on Japanese enterprise employees compared to American and Taiwanese enterprise employees. This study's contribution is that Japanese enterprises' competitiveness in Taiwan lies in their cross-cultural management system and their special emphasis on global citizen education and training, which can provide reference value for the future development of Taiwanese enterprises.