多國籍企業(Multinational Enterprise以下簡稱MNE)之發展宗旨，是為了促進世界經濟繁榮、人類和平幸福。多國籍企業(MNE)的繁榮會使跨國間的貿易更加頻繁。
隨著跨國企業版圖的擴大，母國母公司與地主國子公司之間產生了諸多問題，而以往研究多在探討多國籍企業利益極大化，卻很少探討企業倫理、和平共生精神、和平文化經營理念，而一直以來多國籍企業醜聞層出不窮，員工士氣不佳也時有所聞，因此本研究欲探討領導者持有「和平文化經營理念」與員工士氣之關係兼論異文化管理之中介效果。「和平文化經營理念」之重視程度，會影響對異文化管理型態之選擇，而管理制度不同會影響公司員工士氣。本研究之目的在了解目前MNE對和平文化經營理念之重視程度對員工士氣之關係，並探究異文化管理之中介效果。
研究結果發現，異文化管理對和平文化經營理念與員工士氣具有中介效果。MNE對和平文化經營理念重視程度，會影響對異文化管理型態之選擇，而管理制度不同員工士氣會改變。
By improving the prosperity of world economy, which brings peace and happiness to mankind is the developing objective of multinational enterprise (MNE). The prosper-ity of MNE makes cross-border trades more frequently; therefore free trade area (FTA) is set up based on the market economy.
With the expansion of multinational enterprises, problems have brought out be-tween the homeland’s parent companies and subsidiaries in host countries. While previ-ous studies had more discussed in the benefit maximization of MNE and there are less discussions on enterprise ethics, spirit of peaceful coexistence, and managerial philoso-phy of peace culture. MNE cannot be sustainable by the cause of scandals emerge in endlessly and poor employee morale; therefore this study investigates the relationship between managerial philosophy of peace culture and employee morale .The differential cross-cultural management is used as a mediator of the model. The importance of mana-gerial philosophy of peace culture affects the decision of choice in the differential cross-cultural management, while the differences in the management systems will affect the employee morale. This study focuses on identifying the relationship between the importance of managerial philosophy of peace culture and employee morale in MNE and discussing the mediating effect of the differential cross-cultural management.
This study found the mediating effect in the relationship between managerial phi-losophy of peace culture and employee morale. The importance of managerial philoso-phy of peace culture affects the decision-making in the differential cross-cultural man-agement; and the differences in management systems will affect the change of employee morale in the company.
