Abstract Due to the rapid growth of Taiwan enterprises in Mainland China these years, there is an increasing need for Taiwanese expatriates. In earlier days, only few people wanted to be assigned for working in China because of the worst political and living conditions. However, the situation is absolutely changed nowadays. More and more people volunteer to be allotted in China. Meanwhile, the motivation to work in China is not merely for fringe benefit or keeping the job. On the contrary, there are many Taiwanese settling families there f¡Cor their long-term career development. The phenomenon causes Taiwanese enterprises to ponder how to recruit the suitable expatriates and to reconsider the human resource strategy in China. Hence, we expect this research¡¦s result can not only help individuals to review their career plans but also provide companies ways to avoid failure by understanding the reasons why those employees strive to work in Mainland China. This study aims to examine the relationship between work values, personal characters, and career orientations of Taiwanese expatriates in Mainland China. Furthermore, it exploits immigrant intention as the moderate variable to distinguish the difference of career orientations. We conduct questionnaires in this survey to get widespread and universal conclusions. Besides, the qualitative research method will be adopted too. We will interview 5 to 8 Shanghai immigrants from Taiwan to complete this study. After Taiwan accession to World Trade Organization (WTO), the pressure of international competition has become more and more intense. How can we keep the ¡§economic miracle¡¨? To develop Taiwanese excellent human resources is the key to keep Taiwan competitive advantage. Needless to say, we need to realize employee¡¦s work values, personal characters and their career orientations, which can assist the organizations to design all the related human resources programs to optimize the manpower. This study tries to find out the different kinds of models about expatriates. Therefore, organizations can expand their business in overseas markets depending on their own demand to allocate the right person in the right place.