大陸與臺灣兩個主要的華人社會，雖源自相同的中華文化傳統，但在經過數十年的分離之後，已經各自發展出獨特的政治與經濟體系，其間的社會文化也應該產生某種程度的差異。可惜由於缺乏適當的分析架構及研究比較工具，再加上資料搜集不易，我們對於這兩個地區的文化差異欠缺系統化的瞭解，本研究最主要的目的即在於彌補這項缺口。 本研究以華人本位為出發點，根據楊國樞(1992)所提屸的社會取向(social orientation)架構，編製量表 ，分析海峽兩岸在家族主義、權威主義、人情面子及工具關係等社會取向構面上的差異。研究樣本主要來自海岸兩岸49家公司的2303名在職員工。除了探討地區間的差異之外，本研究也分析了個人特徵與社會取向的關係。結果發現：(1)臺灣的社會取向比大陸高，尤其在家族主義與工具關係上，至於權威取向與人情面子則差距較小。(2)海峽兩岸均特別重視人情面子，而較不重視權威取向。(3)年紀小者較年紀大者重視工具關係，但不重視家族主義。(4)男性的社會取向較女性為高。(5)與教育程度低者比起來，教育程度高者的人情面子與工具關係較高，而家族主義與權威主義較低。最後，也討論了這些研究結果在理論上與實務上的涵意。

While Taiwan and Chinese Mainland have their cultures originated form the same tradition, they have been separated for more than four decades and have evolved different social, political and economical systems. Due to a dearth of comparative studies, little is known about the similarities and differences in social cultural values between them. The present research was to address this issue. The samples for this study consisted of 1188 employees of 11 companies in Taiwan and 1025 employees of 38 companies in Chinese Mainland. The two samples had similar distributions of age, gender and work position, although the Taiwanese had significantly higher level of education than their mainland counterpart. Based on Yang’s conceptual framework, we developed a Chinese Social Orientation Scale (CSOS) to measure social cultural values. The scale has four dimensions: feminism, authoritarianism, renquing and face, and instrumental guanxi. After deleting items with high cross loadings and items that showed markedly different factorial loadings between the two samples, we constructed a final scale that had equal factorial structure and factor loadings for the two samples. We first examined the mean differences in social orientation between the two societies using ANCOVA, controlling for age, gender and exudation. Results show that Taiwan employees scored significantly higher than their mainland counterpart in three of the four social orientation dimensions. No significant difference was found on renqing and face between the two samples. We also examined the impact of age, gender and education on social orientation using multiple regression analyses. Results revealed that: a) Age was negatively correlated with instrumental guanxi in both societies. Age was also negatively correlated with renqing and face but positively correlated with authoritarianism in Taiwan; b) Males cored significantly higher than females on all four dimensions of social orientation in Taiwan. Similar gender differences were found only on families and instrumental guanxi in Chinese Mainland; c) Education was positively correlated with renquing and face as well as instrumental guanxi but negatively correlated with familism and authoritarianism in both societies. These results were discussed in terms of their implications for future research on social values in Chinese societies.