2007年經濟部投資審議委員會統計，核准於中國大陸地區進行投資且金額在一百萬美元以上之法人廠商數達3，289家，而該年1月至10月份核准投資金額較前年同期增加了30.11％，顯示了台灣與大陸地區間緊密而相依的商業往來。因此本研究旨在探討台灣與大陸員工在國家文化上的差異，以及其對領導類型與績效管理偏好之影響，俾提出企業在進行兩岸員工之跨文化管理時，合適之主管領導風格與績效管理之建議。 本研究選定於國內高科技公司工作之正職人員做為此次研究對象，運用敘述統計、信度分析、平均數差異T檢定以及迴歸分析等統計方法，驗證部屬之國家文化傾向與人口統計變項，對於員工在領導類型與績效管理偏好上之影響。本研究之發現如下： (1).國家文化構面，兩岸員工僅在「權力距離」構面具有顯著的差異外，且台灣略高於大陸；其餘如陽剛主義、不確定避免等，則無顯著差異。 (2).兩岸員工在領導類型偏好上無顯著差異。而績效管理方式的偏好上，大陸員工偏好與主管共同討論，訂定績效目標、討論績效表現中的優缺點、接受來自於下屬的績效回饋；而台灣員工偏好「個人績效考核」、「單位內獎金平均分配。 (3).部屬之文化傾向與領導類型偏好的關聯方面，高權力距離與參與式領導為負相關；陽剛主義部屬偏好轉換型、交易型、家長式、參與式領導。 (4).員工個人屬性的差異方面，男性部屬對「與主管共同設定績效目標」的偏好低、「個人績效考核」之偏好高；主管較部屬偏好交易型領導。 因此本研究對兩岸員工管理提出以下建議：大陸高科技業員工之權力距離降低，展現出強烈的進取精神與成就動機，主管應以一種尊重、開放的心態，給予公平的發展機會；跨文化管理以形塑養成「企業文化」為依歸，克服個人文化傾向對組織發展的不利因素；招募具陽剛主義文化之部屬，並加強主管領導能力之培育。 The number of corporations that are approved to invest on Mainland China and investment amount is more than one million NT dollar is 3,289, and the investment amount during January to October 2007 were raising 30.11% compared to the year before. It shows the strong business relationship between Taiwanese and Mainland China. So the study is to research the national culture difference between Taiwanese and Chinese employees and how it influences employees’ preference on leadership style and performance management. In this study we select Taiwanese high- tech companies which have subsidiary or factory in China as subjects of our study. By using the “convenience sampling” technique we received 198 usable questionnaires and by using T-test and regression analysis to analyze these data, we found that: 1. The power distance of Taiwanese employees are higher than Chinese employees in high technology company, but there are no significant differences on masculinity and uncertainty avoidance. 2. Chinese employees prefer to discuss and set objectives with managers, and accept the performance feedback from subordinates. Taiwanese prefer using individual objectives and distribute the bonus equally. 3. Employees with lower power distance prefer participative leadership, and employees with masculinity accept each kind of leadership. 4. Of all the individual factors, male employees don’t like to discuss and set objects with managers and prefer individual objects. Managers prefer to transactional leadership than non-managers. We suggest that 1.In high- tech company, the Chinese employees show positive attitude to their work and open minded to the feedback. Therefore, managers should treat the employees in a respect and fair way. 2. To modify the organization culture to overcome the individual culture tendency. 3. To strength managers’ leadership ability.
