In recent years, the U.S. government has continued to strengthen its implementation of the Foreign Corrupt Practices Act (FCPA) around the world. A number of well-known foreign enterprises with headquarters located outside the United States have been prosecuted, e.g. several executives from German company, Siemens were criminally prosecuted under the FCPA at the end of last year after the company was fined US$160 million in 2008. Since the promulgation and enforcement of the FCPA in 1997, the U.S. Federation has prohibited American companies and individuals, or foreign companies and individuals listed or engaged in business in the U.S. from offering bribes to foreign officials in exchange for business. In a report made by Chadbourne & Parke LLP in 2011, it was found that companies in Asia, second only to Central or South America, were most likely to be prosecuted under the FCPA. With this trend, Taiwanese companies should abide by the FCPA since they are doing business around the world. In a globally competitive market with strategic alliances amid competition and cooperation, companies have triggered many new competitors. Therefore, their business strategy should not only focus on techniques, but also extend to operations management, commercial competition and regulatory compliance. Traditionally, Taiwanese companies generally tend to disregard legal risks, which lead to frequent occurrence of problems and inefficiency in corporate governance. For example, under the FCPA, the recent investigation on Asian companies was the result of neglect in regulatory compliance and company operations. This regulatory compliance problem has crossed national boundaries and has further become an alternative means of business competition. After the antitrust case of AU Optronics Corp., Taiwanese companies have been made aware of global regulatory compliance. However, they failed to establish an effective mechanism on regulatory compliance due to lack of experience in detail operations. At this stage, Taiwanese companies have gradually established legal standards that mainly focused on the review of contracts, patent licensing, negotiation and legal consultation. In terms of precautionary initiatives and risk control of companies under the FCPA which are discussed in the research, these factors could hardly meet the desired functions. Thus, in terms of organizational operation, it is necessary for companies to strengthen their capacity for global regulatory compliance to prevent operational misconduct and prevent risks on reputation and profit. This thesis uses practical cases and laws to analyze how Taiwanese companies find solutions to deal with such huge risk, so as to highlight the importance of this issue in the domestic legal system.