由於科技的進步，國民所得提升，生產資源與貿易跨國移動的降低障礙，加速了全球化的速度，導致企業必須回應與迅速執行全球化。當公司步入國際化的同時，必需要面對不同於母國的當地文化，所以瞭解微妙的文化差異而於起步時採用合宜的方式，高度關係著一個公司面對全球企業問題時的成功與否。本研究依據各種跨文化管理理論，將多國籍企業子公司文化分成三種型態，第一種是來自母國的公司文化，第二種是來自地主國的公司文化，第三種則是融合母國和地主國之混和型文化。本研究調查了美、日兩國在台灣從事服務業之多國籍子公司，試圖分析並找出不同公司文化在領導風格、激勵方式與工作滿足的關聯性。研究發現由於文化差異，美、日在台多國籍企業子公司的領導風格與激勵方式有顯著差異，文化差異對領導風格、激勵方式與工作滿足之關係有顯著的干擾效果，美、日在台的多國籍企業子公司採用第二種文化型態與員工工作滿足有顯著正相關。

Globalization has accelerated in the last two decades because of technology, rising incomes, and reduced governmental barriers to the movement of trade, production resources. Business responds to and expedites globalization. As companies move internationally, they always face very different culture from those at home. An understanding of subtle cultural differences and determining the best way to proceed often highly related to the success or failure in global business matters. Based upon of the theories of cross cultural management, this study categorized the dominate culture in MNCs' subsidiaries into three types. The first type comes from the parent country, the second type comes from the host country, and third type is the mixed one of the parent and host countries. This study were collected from the American and Japanese MNCs' subsidiary in service industries in Taiwan and were analyzed and try to find out the moderate effect of cultural difference on the relationship between the leadership styles, motivation system and job satisfaction of the said companies. The paper findings are the leadership styles and motivation system between American and Japanese MNCs's subsidiary in Taiwan are significantly different because of the cultural difference. The moderate effect of cultural difference on the relationship between the leadership styles, motivation system and job satisfaction are significantly. The dominate culture of the said subsidiaries in Taiwan is the second type and is significantly positive related with employee's job satisfaction.