This thesis studies the relationships between management localization and Taiwanese-invested-company performance at the Su-Chou and Sha-Man area, China. Those companies invested or to-invest in China to take an appropriate measure in recruiting and local people placement may apply this thesis. This study uses a questionnaire to collect data. The data of survey object is based on the Booklet of Taiwanese company at the area of Su-Chou and Sha-Man, China. issued by Industrial Council, Republic of China. Except 630 questionnaires mailed, the researcher visits the owners, personnel at the area of Su-Chou and Sha-Man, China. This research receives 102 effective questionnaires. The effective response rate is 16.19%. The results are: 1. Financial performances have significant differences among the scale of capital invested, the beginning ownerships, nowadays ownerships, and the degree of internationalization; 2. Non-financial performances have significant differences among the years company invested, number of employee, scale of capital invested, the beginning ownerships, and nowadays ownerships; 3. Interdependence with mother company has significant differences among the years company invested, areas located, and the degree of internationalization; 4. Interdependence with local area has significant differences among areas located, scale of capital invested, and the degree of internationalization; 5. There is not significant differences between the localized ratio of higher level management and the localized ratio of basic level management; 6. The mother company revenue ratio shared by the invested company in China has significant differences at the variable of the localized ratios of middle management; 7. The interdependence with mother company positively affects the degree of localization; 8. The interdependence with local area positively affects the degree of localization; 9. There is no difference between the degree of localization and localized ratio of higher level management; 10. Local resources used negatively affects the localized ratios of middle management; 11. Localization positively affects the localized ratios of middle management; 12. Operation by local company positively affects the localized ratio of basic level management; 13. The localized ratio of basic level management positively affects the financial performance; 14. The localized ratio of basic level management positively affects the non-financial performance; 15. The native localized ratio of middle level management positively affects the non-financial performance; 16. The native localized ratio of basic level management positively affects the non-financial performance; 17. There is no differences between the ratio of natives employed and the ratio of native management; 18. Interdependence with mother company positively affects the financial and non-financial performance; 19. Interdependence with local area positively affects the financial and non-financial performance.