The political, economical and ideological differences exist between China and Taiwan. The study analyzes the influence of entrepreneurship and leadership on job Attitude and focuses on the workers of a Taiwanese-owned electrical factory. The variables in the study are obtained by a questionnaire survey. 96 surveys were taken in Taiwan and 133 were taken in China. The total of 229 surveys and their statistical analyses are made by the software SPSS. Below are the results: 1. Organizational culture can affect the job involvement of the workers. This is tenable for the Taiwanese workers, but not for Mainland Chinese workers. 2. Organizational culture can affect the organizational commitment of workers. This is tenable for both of the workers. 3. Leadership style can affect the work investment of workers. This is tenable for both of the workers. 4. There are obvious differences in the organizational culture, leadership style, job involvement and organizational commitment between the workers of the countries. This is tenable for both of the workers. 5. The individual?s basic variable differences will affect their perception on the organizational culture, leadership style, job involvement and organizational commitment. This is partly tenable for both of the workers.
