中文摘要：

运用深度访谈法研究了“走出去”的中国企业和“走进来”的外国企业中的中国员工面临的跨文化沟通挑战情境和挑战事项，企业和个人应对挑战的策略，以及中国员工跨文化敏感性等问题。研究结果表明：①“走出去”的企业比“走进来”的企业处于更初级的国际化阶段和跨文化管理阶段，所以前者的中国员工比后者的中国员工承担更具市场探索性的企业任务；同时，前者的中国员工比后者的中国员工处于更低层次的跨文化敏感性阶段。②“走出去”企业和“走进来”企业中国员工面临的跨文化沟通挑战情境和事项存在显著差异，前者面临企业内部和外部的双重挑战情境，所以不仅要应对内部管理机制事项、战略与战术事项和语言事项，还要应对政府政策事项和交易事项；后者主要面临企业内部的挑战，涉及内部管理机制事项和少量的语言事项及战略与战术事项。③“走出去”企业和“走进来”企业之间及其中国员工之间采取的应对跨文化沟通挑战的策略存在显著差异：前者企业更倾向于采用借助东道国的员工、机构等外力的应对策略，其中国员工更多地采用间接型应对策略（例如，挑战发生后，增强自身的跨文化知识、经验和外语水平）；后者企业更倾向于采用从企业内部培育中国员工能力的应对策略，其中国员工更多地采用直接型应对策略。

英文摘要：

This paper investigates the intercultural communication challenges facing Chinese employees in MNCs, as well as their coping strategies and intercultural sensitivity, with ＂going global Chinese firms＂ and ＂foreign firms in China＂ compared and analyzed. The results show that ＂foreign firms in China＂ are in the more advanced stage of internationalization and intercultural management than ＂going global Chinese firms＂. Meanwhile, Chinese employees in former firms are at the higher level of intercultural sensitivity than those in latter firms. Further, the results present significant differences in challenging communication situations, harriers and their coping strategies from the Chi- nese employees of the two kinds of firms. Chinese employees in ＂going global Chinese firms＂ encoun- ter with more communication challenges from inside and outside their firms than those in ＂foreign firms in China＂. To sum up, the conclusions enrich international business theories and intercultural communication theories, and offer guidelines to cultivate internationalized talents for the MNCs from emerging Economies.