廿一世紀多國籍企業全球化跨文化管理之研究，以比較管理、比較經營理念最多，對於企業倫理之研究也加速成長，但是對於異文化、異民族、不同宗教等問題，多國籍企業領導者必須持有「和平文化經營理念」之研究甚少，對地主國的異文化管理分爲第一文化管理母公司管理制度）、第二文化管理（地主國本土企業管理制度）、第三文化管理（整合第一與第二文化管理之優點），何種管理才是最能適應地主國環境，建立完善管理制度，提升員工士氣之研究實證調查亦不足。異文化管理深受經營理念之影響，而異文化管理方式之不同會影響地主國子公司之管理制度、福利制度、員工士氣。本研究結果發現，MNE領導者必須持有「和平文化經營理念」之重要性，重視全人類利益極大化，落實企業倫理、產業道德，世界公民「和平共生」之精神，才能獲得異文化、異民族的支持與團結。MNE才能更提昇國際競爭力。以英、美、日在台多國籍企業子公司之實證調查結果，MNE對「和平文化經營理念」重視程度越高，對異文化管理方式將選擇最適應的「第三文化管理」，對子公司管理制度、福利制度更好，員工士氣提昇、品管理念、售後服務也更好。

In the 21(superscript st) century, most of studies of MNEs' cross-cultural management focus on comparative management or operation. The studies of business ethics also increase quickly. However, few studies have explored why MNEs' leaders must keep "managerial philosophies of a peace culture" in mind to deal with management problems resulted from various races, different cultures and religions. "Cross culture management" of subsidiaries in the host country includes first culture management (the home country's managerial culture), the second culture management (the host countries' managerial culture) and the third culture management (integration the advantages of managerial culture between home and host countries). Which culture management better adapts the host country environment, and enhances the local management system, and promotes the employee's morale still lack studies to investigate empirically. The philosophies of management will highly influence cross-cultural management. The cross-cultural management then affects the systems of subsidiary's management and benefit, and employee's morale. The results reveal the importance of MNEs' leaders must keep "managerial philosophies of a peace culture" in mind to manage their subsidiaries. Managerial philosophies of a peace culture emphasizes the maximum benefit of all mankind, corporate ethics, industrial morale, concern for world citizens and respect for human rights, and sharing a "peaceful and prosperous society" and therefore obtain the supports and unity from the various races with different cultures and further enhances the international competitive advantage of a MNE. With the samples of English, US and Japanese subsidiaries in Taiwan, the findings of this empirical investigation shows that the MNEs with higher valuing managerial philosophies of a peace culture will be more likely to choose the most suitable third culture management. Further, these MNEs will demonstrate the better management and benefit systems, higher employee's morale, better quality control and after service.