This study of Taiwanese managers in overseas subsidiaries, the appointment of high thinking, because the layout of Taiwan businessmen in the world of enterprise, both in Europe and the United States or in mainland China and other places, almost all of its subsidiaries responsible for the nationals, rather than local nationals, and this practice with European and American foreign just the opposite. Taiwanese firms such practices, what reaction to what Taiwanese thinking. This study uses the case interview, a total of three Taiwanese high-end interview with a foreign manager, general manager for content analysis. The results showed that Taiwanese business culture heritage importance, that have a common intellectual culture can communicate seamlessly. Second, is the head of Taiwan to overseas subsidiaries as a reward for a job, people who have contributed to the company to get this position, the third, a complete financial system, local Taiwanese that if appointments to subsidiary responsible person, then the completeness of the financial system is essential, however, that this problem of foreign production, but also Taiwan's accounting system is the result of lack of transparency. Finally, Taiwan's Pan-Familism and views on human nature as "human nature is evil," the basic assumption that all is to allow Taiwan businessmen in overseas subsidiaries, the appointment of responsible persons, who take the nationality of the reasons for this appointment.