本文主要目的為應用國家文化價值觀的理論架構，探討泰籍與台籍勞工在國家文化價值觀的差異，以建構一套完整的泰籍勞工管理制度，提供企業在制定泰籍勞工管理制度時之參考。我國自民國七十八年開放引進外籍勞工迄今，外籍勞工在台人數已超過三十萬人，其中泰籍勞工佔超過40%是國內企業不可或缺的主要基層勞動力，因此針對泰籍勞工建立一套適宜且有效的管理制度乃是企業目前急需解決的重要課題之一。然而我們發現國內企業目前針對外籍勞工的管理制度良莠不齊，再加上過去學者所提出之管理制度大都從管理者的角度切入，或者僅針對某一部份的管理議題加以探討，並未考量文化差異的影響。故為達到跨文化管理之目的，本文乃利用Hofstede國家文化價值觀模式，針對泰籍與台籍勞工進行比較分析。研究結果顯示，兩國勞工在國家文化價值觀五個構面當中，四個構面具有顯著差異。台籍勞工在「不確定性避免」與「長期導向」二個構面的平均數高於泰籍勞工；泰籍勞工則在「權力距離」與「個人主義」等二個構面的平均數高於本國籍勞工；在「男性作風」構面兩國勞工不具有顯著的差異。根據以上的分析結果，我們最後提出一套考量跨文化差異的泰籍勞工管理制度。

The objective of this paper is to develop a cross-cultural aspect management system for Thailand Labors. According to the official statistics, there are over 300,000 foreign labors in Taiwan currently, and Thailand labors are the largest part of them, which counts over 40%. Thus, to develop an effective management system for them becomes an urgent issue at this moment. However, we found the previous studies are mostly focused on developing the system from managers' subjective viewpoint; it is still lack of the study from the aspect of culture differences. In this paper, we use Hofstede's five dimensions instrument to examine the culture differences between Thailand labors and Taiwan labors in Plastic and Fiber Industries. The results of the cross-cultural survey showed that four of five dimensions exist significant different which are power distance, uncertainty avoidance, individualism, and long-term orientation. And the dimension of masculinity is insignificant different. Based on the results stated above, we finally propose a management system that is more effective and feasible to Thailand labors.