Based on the literature discussed above, since past studies rarely explored the fit of HRM between parent company and its oversea subsidiaries from the perspective of Chinese context, Our study attempts to fill above research gaps. Our study attempts to explore the fit of HRM between Taiwan parent company and its Mainland Chinese subsidiaries in Chinese context.This study selected four international companies from different industries. After reviewing the relevant literature, a semi-structured, in-depth interview guideline was developed. The qualitative study, using a multiple case comparison methodology, involved conducting a series of in-depth interviews with senior managers about the internationalization process of their company. After holding interviews with the senior managers from four companies, we analyzed and discussed the results. From this data, this study developed five relevant propositions and five managerial implications.