The purpose of this study is to explore the relationship between cross-culture management and organizational commitment, and compare the differences between the United States and Japan MNE in Taiwan and mainland subsidiaries. This study adopts questionnaire survey method, to the United States and Japan MNE in Taiwan, mainland subsidiary of the director and staff for the survey, a total of 400 questionnaires, 287 were recovered, after deducting 16 invalid questionnaires, 271 valid questionnaires, the effective recovery rate was 67.75%.
The study found that cross-culture management and organizational commitment is positively related, when enterprises take the management mode of the third culture in the cross-culture management system, respect and attention to the local culture of host country on behalf of the home country of the parent company, the employees are willing to pay respect to the host country subsidiary commitment, willing to increase pay for the organization; The training has moderating effects on the relationship between cross- cultural management and organizational commitment, and training of staff not only to the general education and training, and also should pay more attention to the world of public education and training, to improve the operating efficiency of harmony and unity, so when the multinational enterprises in the host country and the success of the organization depends on whether or not pay attention to employee education and training to improve organizational commitment.