國家文化代表國家的共同思想，並且表現出專屬於該國家，與其他國家產生區別的特性，管理理論發展至今，許多文獻指出國家文化與管理實務之間的關係密切，而大多以美國為主的管理理論，台灣企業該如何應用於自身以及其他國家呢？本研究期望能探討台灣企業在面對台灣與外國的國家文化差異如何調整管理方法，利用質性研究方法的個案研究法，透過訪談完整呈現屬於製造業的個案公司在國內與國外(泰國和中國)的人資制度作法，以及執行這些人資制度時背後的邏輯考量，觀察國家文化與人資制度的互動關係。
結果顯示，資訊科技的發達使得國家間互動頻繁，相互影響彼此的國家文化，像是逐漸開放的中國即受到西方文化的衝擊，在本研究中與前人研究對於國家文化所得出的結論都有所差異，在不確定性趨避、男性作風與長期導向的構面上即有不同，而產業的特性也是影響的其中因素。在人資制度的調整上，本研究提供了個案公司所調整的作法及其設計邏輯，除此之外也有提出簡要建議，供給台灣企業做制度調整的考量。而另有關於招募、面試、薪資、福利和教育訓練…等各項人資制度作法，以供台灣其他中小企業做為人資制度設計的參考。

National culture is a common patterns of beliefs, values, and norms of behavior of a nation that distinguishing one group to another. Many researches pointed that the relation between national culture and human resource management policies and practices is significant. But how do Taiwan’s corporate use the theory based on USA to manage themselves and subsidiaries in other countries? In this research, we discuss how Taiwan’s corporate adjust the human resource practice when facing different national culture. We use case study of qualitative research method by interviewing, to present human resource practice in manufacturing in Taiwan and overseas (Thailand & China).
We found that the result of national culture is not consistent with previous research. The information technology makes activities between countries are more frequently, and influence each national culture. Like Uncertainty Avoidance, Masculinity and Long Term Orientation of China’s culture are different with the past research. The factor of industry is also important to consider. This research also provides how do the cases adjust the human resource practice when facing different national culture and the suggestion of this research to Taiwan’s corporate. Besides, we also provide other human resource practice about hiring, interviewing, compensation, employee welfare…, giving the consult of design human resource practice to small and medium enterprise in Taiwan.

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