21世紀企業倫理、產業道德特別興起，然而現有研究和平文化經營理念的論文篇數甚少。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，亦即企業經營需有企業、產業道德觀(林彩梅，2006)。跨國企業在不同國家設立子公司時，常面臨到文化背景不同所造成管理上的問題，因此管理者對和平文化經營理念重視之程度，將會影響對異文化管理型態之選擇，而管理制度與福利制度不同會影響組織承諾之差異。本研究旨在了解目前美、日MNE在台子公司對和平文化經營理念之重視程度與組織承諾之關係，並驗證異文化管理之干擾效果，以及比較美、日MNE在台子公司異文化管理型態之差異，研究對象設定為電子業之美、日MNE在台子公司，共計發放問卷300份，得到有效問卷198份。研究結果發現，和平文化經營理念與組織承諾存在顯著的正向關係，且MNE採取異文化管理對和平文化經營理念與組織承諾具有干擾影響。
Modern twenty-first century, business ethics and morality plays an important role on enterprises. To implement the management philosophy of peace culture, the enterprises should not only focus on the maximization of their own interests, but also maximize the interests of employees, consumers, and the society (Lin, 2006). When multinational companies try to establish subsidiaries in different countries, the problems often caused by cultural differences. Therefore, the degree of attention of business leaders, managerial philosophy of peace culture will affect the choice of the type of cross-culture management, different management system and the welfare system will affect the differences in organizational commitment. The main purpose of this study are to explore the relationship between the culture of peace business philosophy and organizational commitment, on the moderating effect of cross cultural management, and to compare the United States, Japan MNE subsidiaries in Taiwan difference. The study sample is the main electronic components manufacturing industry, the Subsidiary Companies of the United States of America and the Japan in Taiwan as a sampling of the object. A total of 300 questionnaires, 198 valid questionnaires were obtained. The study found that as business philosophy of the culture of peace has a positive and significant impact on the organizational commitment, cross-culture management on managerial philosophy of a peace culture and organizational commitment has a moderating effect.
