多國籍企業若只專注於創造利潤，而忽略了和平文化經營理念，則可能對產業環境或經濟體系造成負面的影響。從落實和平文化經營理念來看，企業經營並非只注重本身利益之極大化，而須兼顧員工利益、消費者利益及社會利益之極大化，亦即企業經營須有企業、產業道德觀(林彩梅，2006)。企業不只是追求自身利益，也需要在經營的過程中和社會能夠有良性的連繫。跨國企業在不同國家設立子公司時，常出現文化背景造成之差異性問題。
本研究即針對多國籍企業在台子公司之和平文化經營理念、異文化管理制度、消費者滿意度等因素之關聯行來進行探討，研究對象設定為電子業之美國與日本跨國企業在台子公司，探討企業採用和平文化經營理念之程度對異文化管理與消費者滿意度之影響關係，同時並比較美日企業在台子公司異文化管理型態之差異，並驗證異文化管理在和平文化經營理念與消費者滿意度之中介效果。
Negative impacts might be caused on the industrial environment or the eco-nomic, if multinational enterprises fo¬cus only on the creation of profit and ignore the management philosophy of peace culture。To implement the manage¬ment philosophy of peace culture, the enterprises should not only focus on the maximization of their own inter¬ests, but also maximize the interests of employees, customers, and the soci-ety(Lin,2006)。Therefore, the enter¬prises should not only pursuit the creation of its own profit, but, in many positive aspects, need to link the corporation and social communities in the process of operating the business.
When multinational companies try to establish subsidiar¬ies in different countries, the problems caused by culture differences often appear, and therefore the effects of MNE`s cross-cultural management types for s Customers Satisfaction degree should be analyzed as well. This Study is set for the U.S and Japan IT MNE`s subsidiaries in Taiwan, and the relation between MNE`s management philoso¬phy of peace culture, cross-culture management, and Customers Satisfaction degree would be discusses. In addi¬tion, the difference of MNE`s cross-culture management types between U.S. and Japan subsidiaries in Taiwan would be compared, and the mediating effects of cross-culture management would be tested and verified.
