The important key to enhance the enterprise organizational performance is building up good safety culture. Currently, majority of Taiwan companies have faced the management difficulties due to different safety cultural message, education and conceptual acknowledgement that can be accepted by the fields in China. Therefore, its necessary to understand the current safety cultural status of Taiwan companies in the fields of Taiwan and China, and discuss the differences. The research applies questionnaires, and 8 directions, safety compliance behavior, safety participation behavior, transformational safety leadership, transaction safety leadership, worker safety attitude, organizational safety practice, interpersonal safety interaction and operation environmental safety, are used to evaluate the safety culture of company. The research scope is the Taiwanese mechanical equipment manufacturer, and sampling investigation range includes employees in Taiwan and China. The total releasing paper questionnaires are 125 copies, and 110 copies of them are effective with the effective rate 93.2%. After questionnaire investigation, SPSS is applied for data analysis. The research results present that except for safety compliance behavior, the overall safety culture and the rest safety cultural directions in Taiwan field are better than China field, especially the acknowledgement of transformational safety leadership. For the background deviation aspects, "injure risk-low risk", "injure risk-high risk","work damage cause-human negligence" and "false alarm-one time" have much more significant differences to each direction of safety culture. Its suggested prioritizing the 3 directions "organizational safety practice", "transformational safety leadership" and "safety compliance behavior" as the safety strategies to set up good safety culture for the Taiwan companies that would like to expand the fields in China. Through this research, Taiwan companies that are interested in further development in China can use the scopes and directions to promote safety culture and support the sustainable business development.