本研究的目的在調查台商企業派駐中國大陸之台籍經理人跨文化效能，進而建立底線資料庫(Baseline data)。所謂跨文化效能是一種跨越文化的成功或能力。Han(1997)將跨文化效能歸結為五項能力，包括：溝通能力、處理心理壓力的能力、關係建立的能力、文化同理心的能力、跨文化察覺能力。本研究引用Han(1997)所歸結的五項跨文化效能之能力，將其所設計之英文版量表再修訂成本研究之中文問卷，以台商企業派駐中國大陸之台籍經理人為主要研究對象，藉由SPSS統計軟體之MANOVA分析法進行實證分析。
    本研究所得之結果發現，在整體五項跨文化效能中，台商企業派駐中國大陸之台籍經理人的溝通能力表現最弱，仍有待加強；在人口統計變項方面，台商企業派駐中國大陸之台籍經理人的教育程度與語言能力，對其整體跨文化效能呈現顯著差異；在情境變項方面，台商企業派駐中國大陸之台籍經理人的公司規模、所在位階、過去是否具有外派經驗、外派職務角色、國際經驗來源、外國居留經驗、是否擁有外國同學（僚）或友人，對其整體跨文化效能呈現顯著差異。
    藉由台商企業派駐中國大陸之台籍經理人跨文化效能底線資料庫的建立，本研究得以檢視台商企業派駐中國大陸之台籍經理人的跨文化效能，並探討影響其跨文化效能之因素，藉以提供台商企業人力資源管理部門在培訓派駐中國大陸之台籍經理人訓練需求評析(Training Needs Assessment; TNA)之參考資料。

The purpose of this study was to investigate Intercultural Effectiveness Competencies (ICE) of Taiwanese expatriates working for Taiwanese corporations in China and build the Baseline Data of Taiwanese expatriates working for Taiwanese corporations in China. ICE has been called cross-cultural competence and cross-cultural success. Han (1997) concluded ICE to five competencies was: 1.Communication 2.Psychological Stress 3.Relationship Building 4.Cultural Empathy 5.Cross-cultural awareness. This study quoted five ICE competencies from Han and the Chinese questionnaires revised by Han’s English questionnaires. The main population was Taiwanese expatriates working for Taiwanese corporations in China. The sample data were analyzed with the SPSS software package and were submitted to MANOVA procedures corresponding to each hypothesis. 

The results of this study: 
1. As a whole of ICE, the performance of communication competence in Taiwanese expatriates working for Taiwanese corporations in China was relatively inferior to other competences.
2. In demographic variables, educational level and language proficiency of Taiwanese expatriates working for Taiwanese corporations in China was significantly related to ICE. 
3. In situational variables, corporations scale、position、expatriate experiences、role-based、international experiences、foreign residence experiences、foreign classmates/ associates/friends of Taiwanese expatriates working for Taiwanese corporations in China was significantly related to ICE. 

     The main contributions of this study which investigated ICE of Taiwanese expatriates working for Taiwanese corporations in China and discussed effect factors by building ICE Baseline data, in order to offer reference about Training Needs Assessment for Human Resources department of Taiwanese corporations to train the expatriates working in China.

目錄 
第一章 緒論...................................................1 
第一節 研究背景與動機...................................1 
第二節 研究問題.................................  ..........7 
第三節 研究目的............................................7 
第四節 研究流程............................................8 
第五節 章節架構............................................9 
第二章 文獻探討............................................10 
第一節 文化差異............................................10 
第二節 文化衝擊............................................23 
第三節 跨文化適應.........................................25 
第四節 跨文化效能.........................................29 
第三章 研究設計............................................38 
第一節 研究架構............................................38 
第二節 研究假說............................................40 
第三節 研究變項之操作型定義.........................42 
第四節 問卷設計............................................43 
第五節 研究設計............................................46 
第六節 資料分析方法......................................47 
第四章 資料分析結果......................................52 
第一節 樣本結構............................................52 
第二節 自變項與跨文化效能分析.....................59 
第五章 研究結論與建議..................................78 
第一節 研究發現與討論..................................78 
第二節 研究貢獻與研究限制............................81 
第三節 研究建議............................................82 
參考文獻.......................................................84 
一、中文部份................................................84 
二、英文部分................................................86 

表目錄 
表 1-1 經濟部核准台商對中國大陸投資統計表.....................................5 
表 2-1 國家文化構面分數統計表........................................................16 
表 3-1-1 因變項（處理心理壓力能力）與問項.....................................43 
表 3-1-2 因變項（溝通能力）與問項..................................................44 
表 3-1-3 因變項（關係建立能力）與問項...........................................44 
表 3-1-4 因變項（跨文化察覺能力）與問項........................................44 
表 3-1-5 因變項（文化同理心能力）與問項........................................45 
表3-2 跨文化效能之信度檢定表.........................................................49 
表3-2 跨文化效能之信度檢定表（續）...............................................50 
表 4-1 台商派駐中國大陸之經理人樣本分布狀況 — 人口統計變項.........52 
表 4-2-1 台商派駐中國大陸之經理人樣本分布狀況 — 情境變項 – 1......54 
表 4-2-2 台商派駐中國大陸之經理人樣本分布狀況 — 情境變項 – 2......55 
表 4-3 人口統計變項與跨文化效能之MANOVA分析………………..........59 
表 4-3-1 「性別」與跨文化效能之ANOVA分析表…………………………60 
表 4-3-2 「年齡」與跨文化效能之ANOVA分析表…………………………60 
表 4-3-3 「教育程度」與跨文化效能之ANOVA分析表……………………61 
表 4-3-4 「學術主修」與跨文化效能之ANOVA分析表……………………62 
表 4-3-5 「語言能力」與跨文化效能之ANOVA分析表……………………63 
表 4-3-6 「進修狀況」與跨文化效能之ANOVA分析表……………………63 
表 4-3-7 人口統計變項與五項跨文化效能ANOVA分析之假說驗證表……64 
表 4-4 情境變項與跨文化效能之MANOVA分析表…………………………65 
表 4-4-1 「公司規模」與跨文化效能之ANOVA分析表……………………66 
表 4-4-2 「公司產業別」與跨文化效能之ANOVA分析表…………………66 
表 4-4-3 「所在公司位階」與跨文化效能之ANOVA分析表………………67 
表 4-4-4 「公司國際化程度」與跨文化效能之ANOVA分析表……………68 
表 4-4-5 「跨文化訓練經驗」與跨文化效能之ANOVA分析表……………68 
表 4-4-6 「目前在派駐國的工作時間」與跨文化效能之ANOVA分析表…69 
表 4-4-7 「過去是否有外派經驗」與跨文化效能之ANOVA分析表………70 
表 4-4-8 「過去所有在國外工作的時間」與跨文化效能之ANOVA分析表..71 
表 4-4-9 「外派職務角色」與跨文化效能之ANOVA分析表………………71 
表 4-4-10 「國際經驗來源」與跨文化效能之ANOVA分析表…………….72 
表 4-4-11 「未來工作地點期待」與跨文化效能之ANOVA分析表……….73 
表 4-4-12 「外國居留經驗」與跨文化效能之ANOVA分析表…………….74 
表 4-4-13 「外國同學（僚）或友人」與跨文化效能之ANOVA分析表….74 
表 4-4-14 情境變項與五項跨文化效能ANOVA分析之假說驗證表……….75 
圖目錄 
圖 1-1 研究流程圖……………………………………………………….……8 
圖 3-1 研究架構..............................................................................39

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