本研究的目的乃在以實証分析的方法，調查在臺之多國籍企業之台灣籍經理人之跨文化效能(Intercultural Effectiveness)，與調查影響其跨文化效能的因素。所謂的跨文化效能是一種跨越文化的成功或能力。Han(1997)歸結跨文化效能，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、跨文化察覺的能力等五項能力。本研究引用Han(1997)所歸結的五種跨文化效能之能力，並將其所設計之英文版量表再修訂成本研究之中文問卷，以在外商企業之台灣經理人為主要調查對象，所得資料再使用SPSS統計軟體之MANOVA進行實証分析。本研究結論如下：
1、在臺灣之多國籍企業之台灣經理人之年齡與其跨文化效能呈顯著差異。
2、在臺灣之多國籍企業之台灣經理人之進修狀況與其跨文化效能呈顯著差異。
3、在臺灣之多國籍企業之台灣經理人之公司規模與其跨文化效能呈顯著差異。
4、在臺灣之多國籍企業之台灣經理人之個人位階與其跨文化效能呈顯著差異。
5、在臺灣之多國籍企業之台灣經理人之國外工作時間與其跨文化效能呈顯著差異。
6、在臺灣之多國籍企業之台灣經理人之參與跨文化訓練的經驗與其跨文化效能呈顯著差異。
7、在臺灣之多國籍企業之台灣經理人之其他文化經驗與其跨文化效能呈顯著差異。

The primary objective of this study is to establish baseline data on ICE or Inter-Cultural Effectiveness among Taiwanese managers in multi-corporations in Taiwan by using physical evidence analysis.  ICE or Inter-cultural effectiveness is an ability for expatriates to cross cultural or regional barriers.  HAN in 1997 has concluded that there are five major contributing factors when evaluating ICE,including Communication skills and abilities，Ability to manage psychological stresses，Ability to establish interrelations among local clients and colleagues and local populace in general，Ability for cultural identification，and  Ability to detect intercultural environment.
This study uses these five contributing factors when structuring the survey questionnaire set for its primary survey targets –Taiwanese managers in multi-corporations in Taiwan.  The collection of data was then analyzed by the statistics software MANOVA designed by SPSS.  The results are as follows:
1、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different age when dealing with ICE.
2、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different on-the job or pre-assignment training when dealing with ICE.
3、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different company sizes when dealing with ICE.
4、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different personal status or positions when dealing with ICE.
5、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different working times in foreign countries when dealing with ICE.
6、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different levels in actual participation of cultural training when dealing with ICE.
7、Apparent deviation among Taiwanese managers in multi-corporations in Taiwan of different cultural experiences or backgrounds when dealing with ICE.

目錄
第一章	 研究背景與動機
第一節 研究背景……………………………………………………..01
第二節 研究動機……………………………………………………..03
第三節 研究目的……………………  ……………………………..15
第二章 文獻探討
第一節 多國籍企業…………………………………………………..17
   第二節 名詞定義…………………………………………………..20
   第三節 跨文化研究的相關理論…………………………………..33
   第四節 跨文化效能………………………………………………..35
第三章 研究方法……………………………………………………….40
第四章 實證研究
   第一節  問卷回收及樣本結構…………………………………….47
   第二節  個人人口變項與跨文化效能之分析…………………….56
   第三節  情境變項與跨文化效能之分析………………………….64
   第四節  研究假設實證結果整理………………………………….75
第五章  結論與建議
   第一節 結論………………………………………………………..76
   第二節 研究建議…………………………………………………..79
附錄：參考文獻………………………………………………………..82


表目錄

表1.2.1  核准華僑及外國人投資…………………………………………….13
表1.2.2  核准華僑及外國人投資－按行業別分…………………………….14
表2.2.1  跨國企業的定義…………………………………………………….20
表2.2.2  文化之分類與學者論點…………………………………………….21
表2.2.3  文化具體象徵……………………………………………………….24
表2.2.4  權力距離高低之特性比較………………………………………….25
表2.2.5  高低不確定性規避的比較………………………………………….26
表2.2.6  個人主義與集體主義的特性……………………………………….26
表2.2.7  男性化及女性化之比較…………………………………………….27
表2.2.8  定義之彙整表……………………………………………………….28
表2.2.9  組織文化構面彙總表……………………………………………….29
表2.4.1  各學者對適應的定義……………………………………………….36
表3.1    研究變項與問卷內容……………………………………………….44
表3.2    人口統計變項……………………………………………………….45
表3.3     情境變項……………………………………………………………45
表4.1.1  性別分配表………………………………………………………….48
表4.1.2  年齡分配表………………………………………………………….48
表4.1.3  學歷分配表………………………………………………………….49
表4.1.4  學歷背景分配表…………………………………………………….49
表4.1.5  進修狀況分配表…………………………………………………….50
表4.1.6  語言精通能力分配表……………………………………………….51
表4.1.7  公司規模分配表…………………………………………………….52
表4.1.8  公司國際化分配表………………………………………………….52
表4.1.9  個人位階分配表…………………………………………………….53
表4.1.10 國外工作經驗分配表……………………………………………….53
表4.1.11 參與跨文化訓練經驗分配表……………………………………….54
表4.1.12  其他文化經驗分配表………………………………………………54
表4.1.13  外國同學(僚)或朋友分配表………………………………………55
表4.2.1  在臺灣之多國籍企業之臺灣經理人之人口變項與其跨文化效能之MANOVA分析………………………………………………………………………56
表4.2.2  在臺灣之多國籍企業之臺灣經理人的不同「性別」對跨文化效能之ANOVA分析表…………………………………………………………………….59

表4.2.3 在臺灣之多國籍企業之臺灣經理人的不同「年齡」對跨文化效能之ANOVA分析表………………………………………………………………………59
表4.2.4 在臺灣之多國籍企業之臺灣經理人的不同「學歷」對跨文化效能之ANOVA分析表………………………………………………………………………60
表4.2.5 臺灣之多國籍企業之臺灣經理人的不同「學歷背景」對跨文化效能之ANOVA分析表………………………………………………………………………61
表4.2.6 在臺灣之多國籍企業之臺灣經理人的不同「進修狀況」對跨文化效能
之ANOVA分析表……………………………………………………………………63
表4.2.7 在臺灣之多國籍企業之臺灣經理人的不同「語言精通能力」對跨文化效能之ANOVA分析表………………………………………………………………63
表4.3.1  在臺灣之多國籍企業之臺灣經理人之其變項與其跨文化效能MANOVA分析…………………………………………………………………………………64
表4.3.2 在臺灣之多國籍企業之臺灣經理人的不同「公司規模」對跨文化效能
之ANOVA分析表……………………………………………………………………67
表4.3.3  在臺灣之多國籍企業之臺灣經理人的不同「公司國際化程度」對跨文化效能之ANOVA分析表……………………………………………………………68
表4.3.4  在臺灣之多國籍企業之臺灣經理人的不同「個人位階」對跨文化效能
之ANOVA分析表……………………………………………………………………68
表4.3.5 在臺灣之多國籍企業之臺灣經理人的不同「國外工作經驗」對跨文化效能之ANOVA分析表………………………………………………………………71
表4.3.6 在臺灣之多國籍企業之臺灣經理人的不同「參與跨文化訓練經驗」對跨文化效能之ANOVA 分析表………………………………………………………72
表4.3.7 在臺灣之多國籍企業之臺灣經理人的不同「其他文化經驗」對跨文化效能之ANOVA分析表………………………………………………………………72
表4.3.8 在臺灣之多國籍企業之臺灣經理人的不同「外國的同學(僚)或朋友」對跨文化效能之ANOVA分析表……………………………………………………73
表4.4.1 假說驗證結果整理………………………………………………………74

                           圖目錄
圖3-1  研究流程                           41

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