With the global liberalization of economic and trading development, the limitation of political and geographical enterprises across countries id getting less. A leader with cross-culture experience will lead his/her team member to achieve better performance. The Mainland carries out the policies of reforming and opening to the outside since 1970. Returned overseas Chinese also brings new management, technology, market, and concept knowledge for Mainland China from western countries. These returned overseas Chinese not only to be high level manager in China¡¦s company but also in Taiwan¡¦s, and this change becomes a huge impact to Taiwanese due to ¡§ Taiwanese always lead Chinese¡¨ in the past. Chinese high level managers should perform their leadership style with respect behavior break through cultural difference, to increase the degree of staffs¡¦ satisfaction in leadership and job. Thus, these managers may hit the company¡¦s goal with his/her team. The author found the five propositions as below after interviewing and analyzing interview data 1: To suggest Chinese high level managers performing their leadership style in participating and delegating when they work for international company; the leadership style will changed and effect by enterprise culture. 2: Chinese high level managers will gain more leadership satisfaction from their Taiwan subordinates when they overcome the interference of cultural difference. 3: Taiwan subordinates¡¦, who work for international company, main job satisfaction comes from the challenge of job and payroll two concepts. 4: Taiwan subordinates¡¦ job satisfaction will not affect by the frequency high level manager changed due to they recognize the company¡¦s cultural. 5: Taiwan subordinates will present happier behavior and with more passion in their job when Chinese high level manager present their leadership style in participating and delegating.