China and USA differ greatly with regard to their economic systems, political systems, social values, and laws, despite the substantial changes that have occurred in China during recent years. Table 1 shows the cultural dimension scores of USA and China (Data source: Hofstede, 1993). Some differences can be found. First, in terms of power distance, the scores of China are twice as those of USA, which indicates that China is centralized (though it has shown some tendency toward decentralized power) while USA is relatively decentralized. Second, USA ranks first in individualism (strong individualism) while China is low in individualism (strong collectivism). Third, USA has higher value than China in masculinity, which indicates that USA is medium masculinity while China is medium femininity. Fourth, China has higher values for uncertainty avoidance than USA, which shows that Chinese are relatively risk-avoiding while Americans are relatively risk-taking. Last, USA has a short-term orientation while China has a long-term orientation.