Prior research has shown that differences in human resource management (HRM)practices do exist between nations. These differences have been attributed to variations inculture. The purpose of this study was to determine and compare human resourcemanagement within China and Russia. This study also revealed several significantdifferences in HRM practices across these two countries in the areas of system ofresponsibilities, training and wage systems. This study indicates that employee attitudesand perceptions of HRM practices do differ across cultural boundaries within a commonnational context. This paper posited that this integrated approach may offer a useful tool formanagers as well as spur academics toward future related research and has wideimplications for intemational companies which may be looking to establish overseasenterprises in Russia and China.