¡§Employees¡¨ are the most important factor to concern the business. However, love to go ease and hate to work hard is human¡¦s nature. If less to take care the workpeople for a long time, wasting resources, neglecting handling official papers, making excuses¡Ksuch events should be happened. It¡¦s an important issue to build up the good organize and harmonious atmosphere, make the employees willing and enthusiastic at work. On workpeople and affairs management, there are two important things ¡§trusty¡¨ and ¡§effectiveness¡¨. For examples, when you have a target practice, all of the shootings are on the bull¡¦s eye. It means good at ¡§trusty¡¨ and ¡§effectiveness¡¨¡F If all of the shootings are on one spot out of the bull¡¦s eye, it means good at ¡§trusty¡¨ but not at ¡§effectiveness¡¨. All of the bosses would hope their employees are good at ¡§trusty¡¨ and ¡§effectiveness¡¨ on their work field. Due to the competitiveness of Taiwan¡¦s industries, it is hard to avoid moving to overseas. Because of the enticements of cost down and prosper market, Mainland China is most of the industries¡¦ common investment choices. There are different politics and economic policies between two sides of straits. And the wide gap of social culture and values exist in Taiwan and Mainland China. As a result of politics and economic policies open and develop, especially industrial circles focus on pursuing achievements, it brings workpeople new thoughts. It also makes some problems at adapting to thoughts and behaviors of the workpeople. Therefore, the complexity and importance of human resources management are manifested. The passive components industries are widespread in Taiwan. To comply with the assembling factories generations alternating and products renewing, the attached business opportunities should be brought up. But Taiwan is just good at low technique production resistance and capacitance. The international main industrials use as low price to occupy the market. The materials and innovation skills are controlled by Japan, Europe and China. They become to the production center in the world year after year. The passive components industries in Taiwan must bring up the effective human resources management tactics to build up superiorly competitiveness to break through the difficult position. Otherwise the passive components industries in Taiwan will face the threat to be knocked out. This research is based on the passive components And try to find out the different and similar views on human resources management between two sides of strait. To contrast and analyze the advantage and disadvantage draft the different policies to suit different environment, to improve the satisfaction of employees. Furthermore, the passive component industrial in Taiwan should be raise on business effects and competitiveness.