本研究旨在探討員工對管理制度之滿意度，以A閥門公司臺灣與中國兩地廠區員工為研究對象，以Herzberg雙因子理論為基礎，分析統一制度下兩地員工之滿意感知差異與成因。A公司為具有典型跨地區經營特性之中型製造業，實施一致化之人力資源制度與管理規範，惟在不同文化背景與社會制度下，員工對制度的接受程度與實際感受可能存有落差，進而影響員工認同與組織績效。 本研究採量化問卷調查法，有效樣本共302份(臺北廠195份、蘇州廠107份)，涵蓋薪酬與福利、跨文化與職場文化、管理與晉升制度、勞資關係、工作環境與資源支持、整體滿意度等六構面。本研究透過描述性統計、t檢定與交叉分析進行比較，結果顯示兩地員工對相同制度構面之滿意度存在顯著差異。蘇州員工在薪資、福利、管理執行面評價較高，而臺北員工則在制度透明度、發展機會及文化訓練方面表現較佳。此反映出不同文化價值觀與制度期待下，進而瞭解制度落實與員工感知的差異程度。 本研究提出具體管理建議，包含強化制度溝通與在地化彈性、增進制度公平感知及參與機制、針對不同文化屬性設計差異化激勵方式等，作為企業未來優化跨文化管理制度之參考依據，以提升員工滿意度與組織整合效率。研究成果期能為兩岸製造業之制度管理與人力資源策略，提供實務的參考與貢獻。 ;This study investigates employee satisfaction with management systems in a cross-cultural manufacturing context, using Company A—a valve manufacturing firm with operations in both Taiwan and China—as a case study. Drawing on Herzberg’s Two-Factor Theory, it explores whether employees from different cultural backgrounds perceive and respond differently to a unified management system implemented across both regions. This study conducted a survey through the distribution of questionnaire and collected 302 valid responses (195 from the plant in Taipei and 107 from Suzhou). Six management dimensions were measured, including compensation and benefits, cross-cultural management and workplace culture, promotion and evaluation systems, labor-management relations, working environment and resource support, and overall satisfaction. The results indicate significant differences on satisfaction between Taiwanese and Chinese employees. Employees in Suzhou have a greater satisfaction with the dimensions of compensation, benefits, and administrative effectiveness, while those in Taipei express a greater satisfaction with policy transparency, development opportunities, and cultural training. Drawn on the findings, managerial implications and suggestions for future research are thus discussed.
