臺商在大陸投資，面對海峽兩岸文化差異時，是否調整其企業文化與經營策略，乃是本研究探討的議題。本研究之主要操控變數為海峽兩岸文化差異、企業文化與經營策略，本研究利用問卷調查法去蒐集資料，經統計分析後發現：（1）海峽兩岸文化有顯著的差異，但對臺商文化與經營策略無顯著的影響，但（2）臺商企業文化對經營策略有顯著的影響。最後，本研究之結果將在大陸投資的臺商之企業文化分為四大類型，分別命名為：階級文化、克制文化、自由文化與批評文化。

Shall the Taiwanese businessmen change their corporate cultures and business strategy when facing the differences between cross-strait cultures? This is the subject of this study. The major variables in this study are: differences in cross-strait cultures, corporate culture and business strategies. We use questionnaires to collect data. Through analyzing the data, we find that (1) there is statistically significant difference in cross-strait cultures but they have not significant effect on Taiwanese corporate culture and business strategies. Finally, this study also presents four kinds of corporate cultures; namely, hierarchy culture, control culture, freedom culture and criticism culture.