本研究旨在探討台灣籍與中國籍幹部外派至越南工作時，所面臨的文化適應挑戰與管理風格差異，並進一步分析越南籍員工對兩地幹部之領導方式、溝通風格及實際互動的認知與評價。隨著供應鏈區域轉移與國際政經局勢變動，越南逐漸成為台資與中資企業的重要生產據點，外派幹部亦成為企業跨國經營的重要推手。然而，文化背景差異、語言障礙與管理模式落差，常使外派人員在實務操作中面臨高度挑戰。
本研究場域為S公司越南北部新設廠區，採取質性研究方法，透過半結構式深度訪談蒐集資料，訪談對象包含3位台灣籍幹部、3位中國籍幹部及7位越南籍員工，訪談內容涵蓋外派動機、文化衝擊、語言與溝通障礙、管理風格調整以及企業支持措施等主題。整體資料透過主題分析法進行編碼與歸納，並輔以Hofstede文化維度、文化距離理論、U型文化適應曲線等理論架構進行分析。
研究結果顯示相較於中國籍幹部，台灣籍幹部在跨文化經驗與溝通彈性上具備優勢，更能取得越南員工的信任與合作意願；中國籍幹部雖具備紀律性與執行力，但在情感交流與文化同理上相對薄弱。越南員工普遍認為具備文化敏感度與人際關懷能力的幹部更能有效整合團隊、提升管理成效。此外，企業若能強化語言訓練、文化導入與在地支持制度，將有助於外派人員的適應與表現。本研究結果可作為企業規劃外派策略與跨文化管理培訓之實務參考，亦為後續研究提供理論延伸基礎。

關鍵字: 跨文化適應、管理風格、外派支持措施、越南籍員工評價

Along with the changes in geopolitics, Vietnam has become one of the important production bases for Taiwanese and Chinese companies. This study aims to explore the differences of cultural adaptation and management style of Taiwanese and Chinese expatriates in Vietnam. Data were collected through semi-structured interviews conducted on Taiwanese and Chinese managers as well as Vietnamese employees of Company S in Vietnam. Issues regarding expatriate motivation, cultural shock, language and communication barriers, management adjustment and corporate support were well discussed and explored. Data were coded and summarized through thematic analysis.
It is found that Taiwanese managers, compared to Chinese counterparts, have better skills on cross-cultural management, communication flexibility, and gaining trust and cooperation from Vietnamese employees. It is generally believed among Vietnamese employees that managers with cultural sensitivity and interpersonal skills would be more caring and effective on leadership and team performance. In addition, it is found that trainings on language and cultural awareness as well as support from company greatly help expatriates adapt to the local environment and perform. Drawn on the findings, managerial implications and suggestions for future research are thus discussed.

Keywords: cross-cultural adaptation, management style, expatriate support measures,
Vietnamese employee evaluation

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二、網路資訊
越南外國投資局(FIA, 2023)《越南外資投資報告》https://fia.mpi.gov.vn/
ASEAN Investment Report 2024 (ASEAN Economic Community 2025 and Foreign Direct Investment) https://unctad.org/topic/investment/world-investment-report