台商在大陸投資，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。本研究的目的有下列幾點：(1)探討台商對海峽兩岸文化的認知是否有差異性；(2)探討海峽兩岸文化差異對經營策略的影響與(3)探討海峽兩岸文化差異對台商企業文化及台商企業文化對經營策略經營的影響。本研究以廣東及上海地區的台商做為本研究的樣本資料來源，而在研究範圍之兩岸文化差異方面，只針對社會人文與政治面去做探討。本研究主要操控變數為(1)海峽兩岸文化差異；(2)企業文化與(3)經營策略等三變數，以在大陸有投資的台商企業或工廠來了解上述變數間相互的影響。本研究採問卷調查去蒐集資料，以便利抽樣方式進行抽樣，取得91份有效問卷，再依調查所獲得的資料進行統計分析，其方法包括：敘述性統計分析、信度分析、卡方檢定、因素分析、集群分析與單因子變異數分析，主要研究發現歸納成下列幾點：(1)海峽兩岸文化有顯著差異；(2)海峽兩岸文化差異對台商企業文化無顯著的影響；(3)台商企業文化對經營策略有顯著的影響；四、海峽兩岸文化差異對經營策略無顯著的影響。另外，本研究之結果將在大陸投資的台商之企業文化分為四種類型，分為：(1)階級文化：以階級與制度做規範。(2)克制文化：以克制自己及高階幹部干涉方式去減少衝突。(3)自由文化：採自由方式的管理。(4)批評文化：以被動批評及譴責為原則。 When Taiwanese businessmen invested in the Mainland China, they are facing the differences between cross-strait cultures. Shall the Taiwanese businessmen change their business cultures and management strategy? This is the subject of present study. The objectives of present study include the following: (1) to find out the knowledge of Taiwanese businessmen regarding the cross-strait cultures and to see if there's any differences among them, (2) to find out the effects of differences in cross-strait cultures upon management strategy, (3) to find out the effects of differences in cross-strait cultures upon Taiwanese business cultures and the effects of Taiwanese business cultures upon management strategy. This study includes only Taiwanese businessmen of Kwang Tong and Shanghai Districts and this is the main source of our sampling and information gathering. The scope of present study is limited to the differences between cross-strait culture, emphasizing on the social and political aspects. The principal manageable variables are : 1. differences in cross-strait cultures, 2. business culture of Taiwanese companies, 3.management strategies. Using the Taiwanese companies or factories who had investment in Mainland China, we study the effect of above independent variables and the interaction between them. The present study uses the questionnaires to collect data and we obtained 91 copies of effective questionnaires. The statistical analysis methods used include: descriptive statistical analysis, confidential analysis, chi-square test, main factor analysis, cluster analysis and one-way ANOVA analysis. The present study had the following findings: (1) There's significant difference in cross-strait cultures. (2) There's no significant effect for the differences of cross-strait cultures on Taiwanese business culture. (3) There's significant effect for Taiwanese business culture on management strategies. (4) There's no significant effect for differences of cross -strait cultures on management strategies. Also the present study had presented four new kinds of business culture, namely: (1) Hierarchy culture based on the hierarchy and cultures; (2) Control culture based on self-discipline and managerial intervention; (3) Freedom culture with free style for management; (4) Criticism culture based on criticism and accusation.