台資企業於大陸開放外資進入後，將資金、技術等大量地轉移到大陸地區，外派大陸的經理人多背負著開疆闢地的使命前進大陸。在兩岸分隔多年後，各自形成一套社會文化，並表現在當地居民的語言、思想、行為等。台籍經理人在這跨文化的領導中，必須面對與原來截然不同之大陸部屬。對此，研究者推測其領導方式與行為可能會有所轉變，故本研究透過訪談的方式，試圖瞭解台籍經理人在大陸所展現的領導型態為何。 　　本研究期望透過台籍經理人的親身領導經驗之蒐集，以了解其領導行為。研究者 採取半結構式的訪談法進行資料蒐集工作，於昆山、蘇州、深圳、東莞、廣州等地共訪談27位派駐大陸台籍經理人。隨後，根據獲得的文本資料進行類屬分析以回應本研究之問題。 　　根據文本資料分析的結果發現，台籍主管在大陸地區所表現的領導行為共有28個行為類別，並可歸納成「督導監控」、「強勢要求」、「樹立階級」、「反覆教化」、「尊重提攜」、「關懷如親」、「以德服人」、「力行法治」等八個概念類別。 　　此外，經由本研究結果與過去華人領導行為之比較，發現台籍經理人的領導行為 中，的確包含了西方「生產」及「關係」導向的領導行為；此外，在與華人家長式領導的比較結果，除了發現威權（威）、仁慈（恩）、德行（德）確實是華人領導之特色外，本研究發現外派大陸經理人特別強調與重視法治的建立與力行。對此，研究者針對組織與人際互動的角度加以討論。最後，延續著此初探結果，提出幾項對未來研究之建議，以供參考。

　　China and Taiwan in language, thinking, and behavior patterns, the researchers assume that Taiwanese expatriate managers would adapt their styles of leadership to the culture of their Chinese subordinates. The purpose of this research is to find out what the leadership styles of those expatriate managers are in China and how they work. 　　With a great deal of Taiwan companies transferring to Mainland China, more and more Taiwanese managers have been assigned to work in China. Due to the great differences between people of The researcher interviewed 27 Taiwanese expatriate managers through semi-structured questionnaires. Their responses were analyzed by category analysis to generate the results. The final results demonstrate 28 leadership behavior categories, which can be classified into 8 constructs: supervise and monitor, demand forcefully, establish power distance, instruct repeatedly, help and guide, care dearly, show virtues, and rule by regulation. 　　In addition, a comparison was made between the results of this study and those of previous literatures about Chinese leadership behavior. Although the findings indicate that authority, kindness, and virtue are truly characteristic of Chinese managers, however, the Taiwanese expatriate managers also emphasize the establishment and implementation of regulations.