自兩岸開放以來，臺商與臺籍管理幹部在大陸經營企業的主要問題之一便是不易招募到可信任的大陸幹部，而大陸員工亦覺得不被臺籍主管信任，研究者推測這是由於臺籍主管與大陸幹部在價值上有相當大的差異，以致不易建立互信。 根據信任感發展模式的推論，當團體成員與外團體成員接觸時，互動者的價值愈契合，信任感愈高。在本研究中，研究者以在大陸地區工作多年的臺商主管及其下屬為對象進行問卷調查，驗證兩岸工作者工作價值的異同及對員工信任感受的影響。量化研究結果顯示：(1)兩岸工作者在工作目的價值之排序上類似，依序是成就、和諧與工作保障；但是在重視程度上有所差異，臺籍主管比較重視內在成就感，大陸幹部則較重視外在酬賞；(2)在用人時考慮的工作工具價值方面，臺商比大陸幹部重視與品格有關的安分守己、遵守紀律、忠誠、正直與感恩等價值，大陸幹部則較重視與能力有關的創新、勤奮等價值；(3)大陸幹部在工作價值方面與直屬臺籍主管的契合度愈高，愈覺得自己得到臺籍主管的信任；研究結果支持價值契合與信任感受有關聯的假設。

North American organizational psychology research results indicated that interpersonal trust among organization members could moderate or facilitate the job performance and cooperation. Based on trust development model, it is proposed that similarity of core values and attitudes served as a base of perceived trustworthiness of out-group members. Recently, Taiwanese managers have moved to Mainland to lead and train Chinese subordinates. Based on interview results, we propose that value similarity between Taiwanese managers and their Chinese subordinates may influence their mutual trust. We conducted a survey on Taiwanese managers and their Chinese subordinates, the present study revealed several findings below. (1)Taiwanese managers and their Chinese subordinates have similar end values. Taiwanese managers and their Chinese subordinate evaluated workers trustworthiness based on different work instrumental values; (2)Taiwanese managers emphasized more on values related to character such as following the rule, loyalty and integrity. Mainlander workers were more emphasized on hardworking and creativity; (3)Mainlander workers who hold similar work values to their Taiwanese managers perceived that they were more trusted by these Taiwanese.