;Due to having the relevant conditions including location recently, the same language, with sufficient labor, low wages and the domestic market advantage, the Chinese mainland becomes the largest area where Taiwan invests and builds the factories. However, Taiwain-invested factories face the different social environment, safety regulations, and staff of the Chinese mainland. The main subject of this thesis is that studies how to achieve the same performance with the Taiwanese parent company in terms of safety management even surpass its standards and establish the excellent management systems. The thesis studies the case of AU Optronics (Suzhou) Corporation(AUS), and collects the data of safety management performance from 2006 to 2008, as well as the safety management systems including the optimization schemes and improving actions about ten safety management activities: the management group of safety management, occupational safety and health management systems, occupational health and employee health management , chemical management, equipment safety management, education and training management, fire and emergency response management, safety supervision, notification, investigation and handling the accidents, and construction safety management. In this thesis, four indicators of safety management are analyzed and compared form 2006 to 2008 which are the occupational injury rate, the accident numbers, the assessment results of risk indicators, the situation of tickets and award-winning from the governments. As a result, they all prove that the safety management systems of AUS have been improved significantly and achieved the same performance of safety management with its parent company in Taiwan or exceeded them. Eventually, the suggestions on ten elements of safety management are summed up that should be haven when the good safety management systems are established in the Chinese mainland, after learning the optimization experiences of AUS safety management, as well as the relevant literatures.