Shall the Taiwanese businessmen change their corporate cultures and business strategy when facing the differences between cross-strait cultures? This is the subject of this study. The major variables in this study are: differences in cross-strait cultures, corporate culture and business strategies. We use questionnaires to collect data. Through analyzing the data, we find that (1) there is statistically significant difference in cross-strait cultures but they have not significant effect on Taiwanese corporate culture and business strategies. Finally, this study also presents four kinds of corporate cultures; namely, hierarchy culture, control culture, freedom culture and criticism culture.