The past research of multinational firms merely looked into the connotation of resource/capability and utilization of strategy and various tools of management control. This paper will thoroughly analyze the overall factors that influence the management performance of multinational firms. It will establish the research framework and assumption that will regard strategic motivation and strategic resource as independent variables, coordination mechanism as moderator variables and the management performance of multinational firms as dependent variables. Besides, it will choose 102 Taiwan multinational firms that invest in Mainland China as research targets (response rate 14.59%). From the main effect, it is clear that the stronger strategic motivation the multinational investor has, the more sufficient strategic resource it will contain and it will pay more attention on coordination mechanism and that will influence more on management performance. Meanwhile, it is also found out that the more flexible coordination mechanism of the multinational company can intensify its cross effect on management performance more.