近幾年來，中國台商因投資環境的改變導致跨足服務業的比例漸增。不同於既往的製造業，企業整體的經營方式必需做出相應調整。本文的研究對象為坐落於中國四川省成都市的一間台資幼兒園，筆者試圖以學前教育產業為例，說明服務業台商紮根異地市場並穩定經營的過程。
服務業在產品性質、勞動體制、勞資關係以及生產管理等方面，都與既往製造業大相逕庭。也因為如此，台商發展出不同的經營策略。他們不僅鑲嵌於當地社會，亦致力於創造自身獨特的「台灣經驗」作為利基市場。然而在人事管理方面，幼兒園依舊承襲著既往製造業的權威、高壓的方式，藉由對員工勞動的控制以爭取更多彈性。
為了打造整體的形象與核心價值，外資企業會對員工進行跨文化的培訓。儘管轉移過程中受文化差異、溝通不良等因素影響，訓練仍能夠發揮一定影響力。其中，資深教師扮演著幼兒園與教師間的溝通橋梁，一方面將訓練內容在地化並教導當地教師，一方面將不符合當地民情的決策向管理者反應。此外，訓練中制定的相關規範也在無形中提升整體的員工素質。總體而言，跨文化培訓確實能發揮影響力，協助企業打造出自身優勢。

Taishang (Taiwanese investors) in China who were manufacturers have been switching to service industry in recent years, with changes in the investment environment. Unlike manufacturing, Taishang in service industries have to adjust their management strategies accordingly. Chengdu, Sichuan is used as the field site, and a Taiwanese-funded kindergarten is the case studied. I try to explain how Taishang enter China’s pre-school education market, and run smoothly.
There are many differences between manufacturing and service industry, such as products’ character, labor regime, labor relations and production management. Because of these, Taishang in service industry have developed different business strategies. Not only did Taishang embed themselves in the local society, but they created an unique “Taiwan experience” by training as the niche in the Chinese pre-school education market. However, the labor regime in the kindergarten is still repressive. .
To build company’s image and core value, transcultural training is the key for foreign-funded enterprises. Although many factors would affect the training process, such as cultural differences and communication problems, the training indeed played an important role in creating “Taiwan experience.” Senior teachers in the kindergarten were the bridge between the employer and the employees. On the one hand, they localized the Taiwanese training lessons and became the trainers for other local employees. On the other hand, they reported inapplicable lessons to the employer. Relevant norms formulated in the training also improved the quality of employees virtually. In conclusion, transcultural training did exert influences to the company and help it create its own advantages.

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