近年台灣經濟發展受到東協加N新亞洲新興市場興起之威脅，尤其台灣最主要競爭對手、與台灣對外出口產品具極高替代性的南韓，在南韓積極與主要貿易國簽訂TAF後，對台灣海外市場造成巨大威脅，儘管台灣政府2010年已積極與大陸簽訂ECFA協議，然依循亞洲四小龍之發展軌跡，台灣國家發展政策以出口導向發展工業策略的成功，及經濟自由化累積資金促進成長之加持，對於外銷出口比例高達八成以上的台灣企業，飽受歐美俄等強國對亞洲國家進行傾銷制裁政策之威脅，因此分散台灣企業投資之經營風險是重要議題，故對台灣許多該類企業至國外進行投資設廠是很重要的經營策略。由於到海外去投資，涉及是否要成立新公司或與在地公司進行策略聯盟或併購等，及如何將生產線順利輸出？如何在異地落地生根？如何將公司成功的經驗移植到異地去？及異地的投資法令如何訂定？公司投資資金從何而來？投資多少資金多少比例才適當？如何進行投資決策規劃等都須深入了解，作為正確投資決策之依據。故本論文主要以探討越南海外投資設廠之投資策略，以及海外投資之區位選擇，其研究結果將可提供實務界參考。 Recently, the economic development in Taiwan has been threatened by the emergence of the Asian new markets caused by the cooperation of the Association of Southeast Asian Nations. South Korea especially becomes Taiwan's most competitive rival, for its products can often be used as excellent substitutes for Taiwan's export products. Since South Korea signed TAF, Taiwan's overseas market has faced a tremendous threat ever known. Despite the ECFA signed in 2010 between Taiwan and Mainland China, the economic type still follows the development of the Asian Four Dragons. The success of Taiwan's economic policy lies in the export-oriented strategy and its booming economy is achieved by the accumulated capital thanks to the economic liberalization. But most of Taiwan's enterprises are export-oriented, amounting to 80% of their products. While facing the treat of the dumping sanctions imposed by the European countries, America and Russia, the enterprises should consider how to disperse the risk of their management and investment. So the overseas investment and plant-building have become important management strategies. In order to ensure the most accurate overseas investment strategy, several crucial issues should be taken into account: (1) whether to establish a new company or to carry on a strategic alliance and merging, (2) how to successfully make the production line output, (3) how to make the business root in a foreign country, (4) how to transfer Taiwan's successful experiences to a foreign country, (5) the understanding of the investment regulations in that area, (6) where to get the investment capital and what the percentage of the investment should be, and (7) how to make the arrangement of the investment strategy. Therefore, this research aims to investigate the investment strategy in Vietnam and the location selection in the overseas investment, hopefully to offer a practical reference and application to the related enterprises.