決策，是企業組織內，上至最高執行長、下至第一線主管，這些管理者每日都要執行的行動。他們制訂的決策不僅是每日維持營運所必須，也是負擔起企業經營成敗的關鍵。本研究著重在探討，海峽兩岸的管理主管彼此的決策風格之異同。 本研究採用Rowe & Boulgarides所發展的決策風格，以某台資之傳統製造業企業為對象，分別對其大陸籍與台灣籍的主管進行決策風格的研究與探討，試圖從決策風格的觀點，使企業更能夠瞭解兩岸主管的差異性，並期望帶給企業未來在人才任用上能有所的啟發。 本研究回收的有效樣本，包括35位大陸籍主管與34位台灣籍主管。研究發現，兩岸主管在指示型風格與分析型風格上有較為顯著的差異，大陸籍主管在指示型風格高過台灣籍主管，台灣籍主管的分析型風格則是高於大陸籍主管。此外，不同的人口變數，如年齡、工作總年資、教育程度、職階所呈現的不同決策風格，在本研究亦有探討。 ;Every member makes decisions to maintain daily business in their company. The decisions that the high level managers make is critical to the survival of a business. This thesis surveyed a Taiwan’s business in China and studies the differences of decision styles between Chinese managers and Taiwanese counterparts. The framework of this study adopted the decision-making style theory which was developed by Dr. Rowe & Dr. Boulgarides. The questionnaires were administered to managers between China and Taiwan. A total of 69 valid samples were collected. The samples include 35 China managers and 34 Taiwan managers. The results indicated that China and Taiwan managers have significant difference in directive decision-making style and analytic decision-making style. China managers have higher directive decision-making style than Taiwan managers, while Taiwan managers have higher analytic decision-making than China managers. Moreover, different decision styles in different age groups, levels of the organization, educational background and seniority are discovered and discussed.