本研究旨在探討台灣與中國大陸企業在遴選主管決定因素上的差異，由於在中國大陸當地經營的台商隸屬台灣企業，故一併納入討論。經由調查分析所得結果呈現，經營管理不同的台灣與中國大陸企業，以及在中國大陸當地經營的台商企業，對遴選主管之管理才能、工作態度以及信任因素上所重視的程度，確實有差異：1.主管階層（高、中、基層主管）與遴選主管決定因素（管理才能、工作態度、信任）有關聯；2.不同經營管理（台灣、中國大陸、台商）的製造業，遴選不同階層的主管所重視的因素（管理才能、工作態度、信任）有差異。
The purpose of this study is to explore the differences between Taiwan and the Chinese mainland enterprises in the selection of competent decision factors, local business in mainland China, Taiwan under the Taiwan enterprise, it is to be included in discussions. Through the survey analysis results presented different between Taiwan and the Chinese mainland enterprise operation and management, as well as local business in mainland China, Taiwan enterprises do have differences on the degree of importance on the selection of competent management skills, work attitude, and trust factors: competent strata (high, medium, grassroots supervisor) and the selection of competent determinants (management skills, work attitude, trust) is associated; 2. different management (Taiwan, mainland China, Taiwan) manufacturing, the selection of different walks of life competent important factors (management skills, work attitude, trust).
