It is a trend that more and more Taiwan businessmen to invest in Mainland China for the reason of the low-pay labor force and open policy from the China government. The degree of perception of compensation system and the leadership style to the China employees working in the Taiwan enterprises in China has great influence to the enhancement of the retention rate and the morale of the well performed employees in a company, and the increment of the quality of the performance. This research is based on the 327 copies of the questionnaires collected from the Taiwan enterprises, focused on the variables of the perception of the ¡§Compensation System¡¨ and the ¡§Leadership Style¡¨, and did the statistical analysis to get the result from the enpirical study. The following are the summary of the research: 1.The employees with different generics will have significant difference in each dimension of the perception of the ¡§Compensation System¡¨ , ¡§Leadership Style¡¨ and the ¡§Organizational Commitment¡¨. 2.It has significantly affect to the ¡§Organizational Commitment¡¨ in different degree of each dimension of the perception of the ¡§Compensation System¡¨. 3.Different ¡§ Perception of Leadership Style¡¨ has the significantly affect to the degree of ¡§Organizational Commitment¡¨. 4.The variable of different background of the employee has the significantly affect in the ¡§Perception of Compensation System¡¨ and the ¡§Perception of Leadership Style¡¨ to the degree of ¡§Organizational Commitment¡¨. Based on the above result, the researcher has the following suggestions to ABC Company: 1.Pay close attention to the degree of the perception of the compensation system that the employees have, and design the complete compensation system. 2.Set up fair and reasonable promotion system that should be evaluated by dynamic performance evaluation . 3.Provide the reasonable reward to the employees through performance evaluation system in addition of reasonable compensation system, and build up the correct concept to the employees that the more effort the more gain. 4.Motive management to adjust leadership style based on different missions and work environment. 5.Set up retention plan and the career plan for the employees. 6.As to the high-educated employees, the design of their jobs should be more challenging, flexible and self-decisive. 7.Set up the education and training plan for the purpose of reinforcing the team cohesiveness and awareness. 8.The Taiwan staff should be positively to get involved in the daily life of the China colleagues, for the purpose of maintaining the healthy organizational atmosphere. In general, they need to enhance the degree of China employees¡¦ organizational commitment, in order to get the best management effectiveness and achieve the goal of the business management.