Drawing on a review of the literature, this study aims to investigate the cross-cultural management of Taiwanese overseas' subsidiaries at China and SouthEast Asian Nations. According to the issue, this current research sampled the top manager of subsidiary as the respondents. The survey was conducted by 500 questionnaires and finally received 155 valid ones. Cross-Comparison Analysis were utilized to explore our research purpose. Moreover, the result revealed that the mixed- culture management is the most important. Discussion and suggestion for further.