Abstract: | With the superior conditions of plentiful labour force, low salary, and the Reform and Opening up Policy, etc., Mainland China has always been chosen as the foothold of overseas investment by most of Taiwan merchants. According to the statistic data, by 2006, there have been more than 34,500 investment cases of Taiwan merchants in mainland. However, wide land, large population, complicated nationality structure, and different environmental backgrounds of various districts in Mainland China result in great difference in concept such as social system, economic system, education mode, daily life and thinking logic, and different culture values have also been formed respectively. Therefore, the main topic of our research finally lies in whether such as cultural factor will further influence the working performance of mainland employees. In this research, we take mainland employees working for Taiwan furniture merchants in Dongguan and Shenzhen as our objects, and analyze the correlation between the cultural factor and working performance by means of the Canonical Correlation. It is shown, by the results, that there are three cultural factors of mainland employees including ?Negative and Conservation?, ?Success Aspiration and Arrogance? and ?Self-Admiration?, in which ?Negative and Conservation? will result in a lack of performance, ?Success Aspiration and Arrogance? will lead to a deficiency of self-inspection capability, and ?Self-Admiration?will induce an efficiency shortage. |