【正文】 通過(guò)有限的經(jīng)驗(yàn)材料，雖然臺(tái)灣和中國(guó)大陸也有類似的歷史和文化背景，孤立對(duì)方了近十年后，價(jià)值的一部分有區(qū)別。因此，臺(tái)灣文化可以被認(rèn)為是中國(guó)文化的亞文化。然而，從目前來(lái)看，臺(tái)灣和中國(guó)大陸之間的文化差異的研究只是局限于等方面的國(guó)家文化和消費(fèi)文化，企業(yè)文化研究及其影響仍是缺憾。隨后研究人員會(huì)進(jìn)行研究，考慮企業(yè)文化在臺(tái)灣和中國(guó)大陸是否有什么區(qū)別，企業(yè)文化在臺(tái)灣和中國(guó)大陸的，對(duì)企業(yè)績(jī)效的企業(yè)文化在臺(tái)灣和中國(guó)大陸的影響的類型，它可能有很大的好處橫跨臺(tái)灣和中國(guó)大陸發(fā)展經(jīng)貿(mào)。附件2 外文資料翻譯譯文A Literature Study on Business Culture and Management in Taiwan and Mainland ChinaAbstract With more and more frequent economic and trade exchange across the Taiwan Straits, interdependency between Taiwan and the mainland China has been increasingly higher. However, as a result of separation of Taiwan and mainland China in the past one decade or so, the two sides have already had great differences in terms of culture and behavior pattern. Understanding of similarities and differences between the national culture and corporate culture of the two sides has great significance both to the academic field and enterprises. Through study on crossculture and relevant study on differences between culture of the two sides, it has been discovered that, although there have been some empirical research achievements about the national culture and consumption culture of the two sides of Taiwan Straits, still a reliable research about corporate culture of the two sides has not been conducted, which is also a feasible direction for research in the future. Keyword: Enterprises across Taiwan Straits。 Taiwan merchants。 Corporate culture。 Crossculture 1. Introduction Ever since the beginning of the 1980s, considering the reasons of cutting down on cost and spreading risks, Taiwan enterprises started to enter and make investment in mainland China. In December 2001 when the mainland China formally entered the World Trade Organization (WTO), Taiwan businessmen took full advantages of the this important historical opportunity and further expanded their investment in mainland China. By the end of the year 2006, Taiwan merchants had already had 71414 investment projects in mainland China, adding up to an amount of US$100 billion by agreement and an amount of US$ billion of actual investment, accounting for % of the total foreign investment amount in mainland China. If the amount that was shifted in investment through a third country or region was counted, Taiwan merchants were the largest foreign investors in mainland China ranking only second to Hong Kong. Nevertheless, although Taiwan and mainland China had the same culture and the same race, as a result of political estrangement in former days, great differences had e to existence between the Taiwan and mainland China in terms of living habits, political and economic environment, and methods of dealing with an affair by the enterprises and the government. Quite a large number of Taiwan merchants found that, it would not necessarily accord with the situation of the local area to indiscriminately imitate the operation mode in Taiwan to mainland China. Therefore, study on differences between corporate cultures of Taiwan and mainland China has positive significance to the economic and trade interaction of Taiwan and mainland China. 2. Review of the Theories of CrossCultural Study . Crosscultural study by Hofstede Ever since 1967, Hofstede [1] took almost 160,000 managers of IBM across 40 countries as the research object and discussed influences of national culture in different countries or regions on the values of work. By the year 2001, his research had expanded up to 74 countries and regions. Hofstede summarized the following four cultural values that are related with work: [1] 1. Power distance, which refers to degree of acceptance by members with distribution of unfair authority who are wanting in power in the society or in an organization. 2. Individualism, which means that those countries with strong individualism are instable in their group association in which what individuals are concerned about is themselves or their family members. On the contrary, those countries with weak individualism have strong cohesive force as a group, in which individuals are integrated into a small group with strong cohesive force the moment they are born and get protection from their loyalty to the group. 3. Uncertainty avoidance refers to the degree of threat perceived by members in a culture as to a situation that is uncertin or they have no idea at all. 4. Masculinity (or Menplus) refers to a society in which masculinity is more obvious focuses more on difference between the roles of male and female and in which a male ought to be decisive and concentrate on success of career, whereas female ought to be docile and dedicated to the quality of life. By contrast, in a society in which masculinity is relatively weak, the role of gender is more overlapping and both male and femae should be modest and docile and care about life, but not career. In the later period of 1980s, with booming economy in Japan, South Korea, Hongkong and Taiwan, Hofstede and Bond began to discuss the impetus behind the economic success in East Asian countries from the perspective of Confucianism cultural value and put forward Confucian dynamism or longterm orientation as the fifth aspect of cultural value. [2] Those countries with high Confucian dynamism were characterized by being tough and tensile, being selfcontrol, stubborn, frugal, secure and harmonious. So far, Hofstede has already conducted measurement of longterm orientation in 23 Asian countries. It can be said that study by Hofstede has been, so far, the most prehensive and most widely accepted study on national culture. The four major dimensions of national culture he proposed not only turned out to be the major coordinate system for later study on crossculture, but also offered effective reference framework for multinational enterprises. Although study by Hofstede still has its drawbacks, such as, his initial study was limited to a single enterprise (IBM), took managers as the research object and was confined by the thinking mode in western countires, still his study has great value