Particular attention of this study was paid to the determinants and the different level of company and union commitment between Korea and China. We used a theory of cognitive dissonance and exchange relationship in order to examine the determinants of it. To examine the proposed model, we collected 890 data from manufacturing company of each country and had regression, paired-wise t-test, and independent t-test analysis to get empirical results. The results of this study can be summarized into four points. First, union and company commitment have a positive correlation in both country. Second, motivation among antecedent of dual commitment is significantly related to dual commitment both country. But labor-management climate and cooperative program have significant effect on union commitment, labor condition and job satisfaction was related in company commitment in Korea. In china, labor-management climate, job satisfaction, motivation is correlated with dual commitment and cooperative program has positive effect on union commitment, labor condition has relationship with company commitment. This result shows that each country has same and different antecedents of company and union commitment. Third, demographic variables, for example, sex, tenure, full time worker, have no effect on dual commitment. Only Chinese women have high union commitment more than company commitment. Fourth, there was a difference of union and company commitment between Korea and China. Korean workers have high company commitment more than Chinese. A China’s level of union commitment is higher than Korea. Based on the findings, we provided Korean subsidiaries with managerial implications. Suggestions for future research also follow.