企業經營以營利為目的，隨著內外在環境的改變，台灣企業也不斷地調整本身的體質以因應全球環境的挑戰。除了進行企業組織變革之外，台商赴大陸投資，把大陸變成了海外生產基地、據點，除了可取得較便宜的資源成本外，達到全球化佈局的前瞻構思，更是企業的重要策略之一。21世紀是知識經濟時代，更是以知識建構優勢的時代，而領導扮演企業永續發展的重要關鍵因素，所以如何選台籍主管已成為台商企業急需面對之課題。主管的領導風格會影響員工的工作績效，有效的領導能讓員工工作績效提升，進而確保台資企業的競爭優勢。故本研究之目的乃在探討台籍主管領導風格、大陸員工知識學習成效與工作績效之關係。本研究針對大陸台商之台籍主管的大陸員工為施測對象進行問卷調查，共有效回收388份問卷。並以複迴歸分析與集群分析來驗證本研究之假設。
本研究發現：1.台籍主管轉換型領導風格與交易型領導風格的程度高低對大陸員工工作績效有顯著正向影響。2.台籍主管轉換型領導風格的程度高低對大陸員工的知識學習成效有顯著正向影響。3.台籍主管轉換型領導風格會透過大陸員工知識學習成效來影響員工工作績效。
依據本研究結果，可對於台商企業提出3點建議:1.將領導風格列入派駐大陸主管的遴選條件之一。2.台籍主管需建立與大陸籍部屬間的信任關係。3.台籍主管需同時具備轉換型領導與交易型領導之領導風格。

The main objective of a business enterprise is to make profit. With the change of internal and external business environment, Taiwan enterprises must be flexible enough to cope with the challenges from global trends. In addition to organizational changes, Taiwanese enterpreneurs investing in mainland China as one of its overseas manufacturing base has been an important strategy. The 21st century is an era of knowledge economy and knowledge-building advantages. However, management is the key factor of business for sustainable development. Thus, how to select Taiwanese management has become an urgent issue for Taiwanese enterprises. Leadership styles will affect employees’ job performance.
Effective leadership can enhance employees’ job performance, and further, can ensure the competitive advantage of Taiwan-funded enterprises. Therefore,the purpose of this study is to explore the relationships among Taiwanese management’s leadership styles, Chinese subordinates’ knowledge learning effects and job performance.
Research participants in this study were the Chinese subordinates working under Taiwanese management for Taiwanese enterprise in mainland China. They were asked to fill out a self-developed questionnaire. A total of 388 valid questionnaires were collected. Hypotheses of this study are tested by using multiple regression analysis and cluster analysis. Results of this study indicated that first of all, the different levels of Taiwanese management’s transformational and transactional leadership styles have a significantly positive influence on Chinese subordinates’ job performance. Next, the different levels of Taiwanese management’s transformational leadership styles are positively correlative to Chinese subordinates’ knowledge learning effects. Finally, Chinese subordinates’ knowledge learning effects have a significant mediating effect on the relationship between Taiwanese management’s leadership styles and Chinese subordinates’ job performance.
According to the findings, there are three suggestions for Taiwanese enterprises. First of all, the Taimanese enterprises should include leadership styles as one of the criteria for selecting Taiwanese management to mainland China. Next, Taiwanese management has to establish trust relations with Chinese subordinates. Finally,Taiwanese management needs to have both transformational and transactional leadership styles.

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