This study empirically examines the influence of difference in management on the profit rate, the growth rate of sales, and the growth rate of export. The difference of management in concern are the systems of philosophy establishing, promotion, com-pensation, welfare (include rewarding, insurance, etc.), bonus, retirement and dismissal of employees. The raw data for our research are collected by questionnaires survey from a sample of Taiwanese enterprises and multinational from the USA and Japan. Using ANOVA, we find that the systems of philosophy establishing, compensation, welfare, bonus, retirement play a significant role in business performance. According to our research, we suggest Taiwanese local enterprises should across the thought of local, learn the strength of multinationals in Taiwan and let multination-als' strength be the reference of companies' management model when they invest abroad.