The Influence of Attitude toward Enterprise Resource Planning(ERP) System Implementation relation to Cross-strait Organizational Culture and Organizational Commitment for an Enterprise-Taking the Same Taiwanese Enterprise in Zhongshan and Chiayi as an Example. In order to face the effects of the global competition and the trend of enterprises investing in Mainland China, implementing ERP system Taiwanese enterprise to integrate various departments' information system is becoming an important trend to promote the business competitiveness. The objectives of this study were to: 1. To understand whether organizational culture and organizational commitment will be influenced by cross-culture in the same enterprise on the two sides. 2. To discuss the attitude toward ERP Implementation will be influenced by whether organizational culture and organizational commitment in the same enterprise on the two sides. 3.0 compare the different departments would make any difference in organizational culture, organizational commitment, cross-culture, and the attitude to ward ERP Implementation in the same enterprise. 4. To analysis the different personal attributes would make any difference in organizational culture, organizational commitment, cross-culture and the attitude toward ERP Implementation in the same enterprise. The initial research model was based on case studies, and was enhanced by additional data from questionnaire survey. The main discoveries are as the following: 1. whether organizational culture and organizational commitment are significantly influenced by cross-culture in the same enterprise on the two sides. 2. The organizational commitment is significantly influence by organizational culture. 3. The attitude toward ERP Implementation is significantly influenced by whether organizational culture and organizational commitment in the same enterprise on the two sides. 4. There are no significant differences made by different department in organizational culture, organizational commitment, cross-culture, and the attitude toward ERP Implementation in the same enterprise. 5. There are no significant differences in the variables of sex, age, marriage, and position. 6. The variables of seniority and education are significant factors to organizational culture.