隨著台商赴大陸投資時間的拉長，對大陸中階幹部的任用有本土化的趨勢。為了讓所任用大陸籍中階幹部擁有能力及意願下從事管理工作，研擬一套對大陸籍幹部有效的管理機制是刻不容緩。本研究以105家在大陸的台商為研究對象，探討這些台商對大陸籍中階幹部管理機制之使用情形及滿意度。經由問卷調查以複迴歸方法的分析，所獲得的結果是，台商任用大陸籍中階幹部所使用的管理機制是呈現多元化的機制。就管理機制的滿意度，以金錢為獎勵工具，較受大陸籍幹部喜歡，台商滿意度有顯著的正向影響；而以金錢為懲罰工具，台商恐受報復，其滿意度有顯著的負向影響；而降級懲罰機制不影響大陸幹部薪水的減少，而對台商滿意度有輕微正向的影響；實施生涯發展對台商滿意度亦有顯著正向影響；為避免大陸幹部採取報復、洩露機密及自立門戶等風險，則在大陸幹部遴選條件上顯著的會考量其人格特質。

In recent, the trend of hiring native as middle level managers in Mainland China is getting more and more popular. The effective control system for the management of Taiwanese corporation in Mainland China is necessary and important. We take 106 Taiwanese corporations in Mainland China as our samples, and explore the implementation and the satisfaction of hiring the native as middle-level managers for Taiwanese corporations in Mainland China. We use the questionnaire for the survey and multiple regression analysis. The results shows that the diversification of control system for the Taiwanese corporations in Mainland China. First, the popular reward system for the native managers is performance bonuses. There is a positive influence on the satisfaction of the native managers of Taiwanese corporations in Mainland China. Otherwise, it would make negative influence on the satisfaction of the native managers of Taiwanese corporations in Mainland China while taking the salary reduction as the control method. Second, there is a slightly positive influence on the satisfaction of the native managers of Taiwanese corporations in Mainland China while taking the demotion without salary reduction as the control method. The positive influence of the implementation of career development was significant. While selecting the native as the middle-level managers, the characteristics of people are the crucial factors for the Taiwanese corporations in Mainland China.