日本企業自六○年代開始走向國際化，並致力適應亞洲各個地方的環境與情況。然而，這些努力卻沒有得到當地員工的高度認同。為了得知中國大陸、台灣、泰國、馬來西亞及印尼等國家中，受雇於日本企業的當地員工對該等企業的評價，吾人早在1992年即進行問卷調查。幸運的是，這項研究成果足以讓我們在十五年後的今天，在這些國家繼續沿用。本文擇取中國大陸與台灣為研究案例，試圖闡釋以下概念：依循時間改變，在日商公司服務之當地中層管理人員對日商公司的看法，尤其著重日式管理、工作條件滿意度、工作條件比較性評價，以及對日商公司的偏好。經由比較分析顯示，即便台灣中層管理人對日系管理方式、工作條件評價不高，但相較於歐美公司而言，對日本式的工作條件相對滿意；但另一方面，中國大陸中層管理人對日本企業的評價，在許多方面均較十五年前嚴苛。其社經背景將在文中一一陳述。 Japanese companies have started their “internationalization” since 1960s and a lot of efforts have been made to adapt themselves to the local conditions in Asia. Due to several reasons, however, their efforts have not been highly appreciated by local employees. We conducted questionnaire survey of local employees working for Japanese companies in 1992 in order to grasp local views on the Japanese companies in China, Taiwan, Thailand, Malaysia, and Indonesia. Luckily enough, research grant enabled us to conduct the same type of research after fifteen years’ interval in these countries. This paper will pick up Chinese and Taiwanese cases and try to illustrate and explain chronological change of their local middle managers’ views on Japanese companies by focusing on their evaluations of Japanese ways of management, satisfaction with working conditions, comparative evaluation of working conditions, and preference for Japanese companies. Our comparative analysis revealed the fact that Taiwanese middle managers have come to be satisfied with their working conditions in spite of their severer evaluations of Japanese ways of management and working conditions in comparison with Euro-American companies, while Chinese middle managers’ views on Japanese companies became severer in many respects than fifteen years ago. Socio-economic background of these facts will be explored.