本研究以雁型理論（Flying Geese Model）觀察過去25年來臺商紡織業者從臺灣到越南投資設廠的轉化歷程。研究發現兩國的紡織成衣工業都是開始從依賴大量進口原物料、投入勞力密集的成衣加工，演進到以出口導向、在地生產原物料的主要創匯產業。這個發展過程在臺灣及越南的紡織成衣業發展史上，都留下了相當重要的軌跡。
然而，不盡相同的是時空背景的變化，雁群的位置在交替轉換中，越南從臺灣、韓國、中國大陸手中接棒成為亞洲新興經濟結構體中生產國的後進者。在低廉的工資、技藝熟練的勞工、相較穩定的政治情況及優惠關稅等有利條件的促使之下，越南政府吸引大量外來投資國的資金（FDI）挹注。現在的越南政府除了建構良好的投資環境，更積極參與區域性整合，並陸續與各國簽訂自由貿易協定（FTA），以促進自由經濟貿易。目前以美國為主導，正在簽定中的跨太平洋夥伴協定（TPP），成為臺灣及各國的紡織成衣業者在越南投資的重大決策考量。
透過對臺商管理者的深度訪談，本研究進一步以 SWOT 分析臺商在越南當地投資的優勢、劣勢、機會及威脅，對未來臺商紡織業者在越南的發展提出建議。紡織成衣業的臺商在越南未來的佈局，除了考量本身的專長，整合當地上、中、下游供應鏈，同時要評估投入的時空，及資源限制，作好危機管理，發展出差異性的策略更積極有效的因應全球性生產的商業模式變化。

Drawing on the Flying Geese (FG) model, this thesis studies the industrial shifts over the past 25 years of Taiwanese investment in the textile and apparel (T&A) industry in Vietnam. The findings evince similar developmental patterns and paths between Taiwan and Vietnam in the transforming T&A industry. Both countries started the investment from labor-intensive garment assembly factories and relied heavily on massive amounts of imported raw materials, then evolving, through learning from the early entry, to have been competent for producing raw materials to support the high demands of exportation. The T&A industry has become a major export sector with surplus for both Taiwan and Vietnam, where such transformational imprints have significant impacts on the national development of the T&A.
However, in the shifting paradigms of the flying geese in different geo-temporal contexts, Vietnam, following the paths of the predecessors (i.e., Taiwan, South Korea, Mainland China), progressed to be a producing country. Foreign direct investment (FDI) has been flowing in Vietnam due to the cheap labor cost, skillful manpower, comparably stable politics, and favorable tariffs beneficial to investors. Not only has the Vietnamese government improved the infrastructure of investment, but the country has been active in signing various free trade agreements (FTA) to contributing to the regional cluster synergy. With the Trans Pacific Partner (TPP) – led by the USA – under the final review now, the investment of the T&A in Vietnam catches all investors’ attention to adjusting their business strategies to meet the requirements.
Through the thorough interviews with Taiwanese corporate managers in the T&A industry, this study analyzes the strength, weakness, opportunity, and threat (SWOT) to propose trends, developments, and challenges of investing in Vietnam. In the deployment for Taiwanese investors in Vietnam, it is crucial to formulate differentiating business models while expanding and fortifying the complete supply chain through the vertical up-stream, middle-stream, and down-stream setups. It is also suggested that Taiwanese investors carefully evaluate individual limitations and proactively take effective measures to respond to global changes of production.

中文文獻
一、專書與學位論文
1. 沈坤龍 (2007)，<臺商在中國大陸與越南投資遭遇問題之比較研究>，
臺北:國立中央大學管理學系碩士論文。
2. 溫肇東 (2016)，＜紡古織今：臺灣紡織成衣業的發展＞，臺北：巨流圖書，
國立政治大學臺灣企業史研究團隊 TBH，企業史叢書。
3. 黎文秀 (2011)，<台商赴越南投資影響因素之研究>，臺北:朝陽科技大學
財務金融學系碩士論文。
4. 劉巧蘭 (2007)，<全球成衣商品鏈發展與臺灣成衣業之回應>，高雄:國立
中山大學政治學研究所碩士論文。
5. 劉育呈 (2013)，<台韓紡織供應鏈在越南佈局之競爭力分析>，臺北：國家
圖書出版品，紡織研究所研究專書。
6. 顧長永 (2007)，《越南:巨變的二十年》，臺北:臺灣商務印書館
pp–25,170。
二、中文期刊雜誌
7. 王宏仁、龔宜君(1999)，《轉進或轉出中國?---臺商資本在中國與東南亞
的流動》p.1-10.
8. 中華民國紡織拓展會，《2015年紡織業現況與國際紡品經貿情勢分析》。
http://monitor.textiles.org.tw/DOC/專題報告(網站用)/105-
0310-2015年紡織業現況_confirmed%20final.pdf
9. 中華民國經濟部國際貿易局( 2015),《跨太平洋夥伴協定 TPP協定摘要中
譯》。p.1-15
10.林巧雁 (2007)，《越南熱呼呼，臺商及早卡位》，臺北: 經濟日報 11月
11日
11.美國貿易代表署 (USTR), 2015.
《TPP 跨太平洋夥伴協定摘要中譯》, 2015, 10月4 日
《TPP 跨太平洋夥伴協定第四章 紡織品與成衣》
第四章 附錄A 紡織品及成衣產品 – 特別原產地規則 (Yarn Forward)
第四章 附錄4-A附件1: 供應短缺清單 (Short Supply List)
12.張瓊方 (2001),《南向?西進?臺商的選擇》，臺北: 光華雜誌11月p.6
13.黃登興 (2012),《外人直接投資與經濟發展:越南經驗》，臺北:臺灣東南
亞學刊 p.55-78
14.黃登興 (2012),《東南亞的外人直接投資與經濟發展》，台北:台灣東南亞
學刊 p.25-54
15.蔡東杰 (2004),《東亞雁行結構的調整與變遷》,臺北:全球政治評論7月
 
英文文獻
一、專書，期刊論文
1. Buchana, F. Robert, Anwar, Syed Tariq, And Tran, Thien
Xuan (2013). Spotlight on an Emerging Market Assessing
the Footwear and Apparel Industries in Vietnam.
Wiley Periodicals January/February 2013.
2. Kojima, Kiyoshi (2000). The Flying Geese model of Asian
Economic development: origin, theoretical extensions,
and regional policy implication. Journal of Asian
Economics 11(2000)375-401.
3. Meyer, Klaus E. , Tran, Yen Thi Thu, and Nguyen, Hung Vo
(2006). Doing business in Vietnam. Thunderbird
International Business Review, Vol. 48(2),263-290.
4. Nadvi, Khalid, Thoburn, John Thomas(2004). Vietnam in
the Global Garment and Textile Value Chain: Impact on
Firms and Workers. Journal of International Development,
16, (2004) 111-123.
5. Nguyen, Thanh Xuan and Xing, Yuqing ( 2008). Foreign
Direct Investment and Exports, The experience of
Vietnam. Economics of Transition. 16(2)2008,183-197.
6. The Gioi publishers, Nanoi (2012). Ho Chi Minh’s Life
and Cause.
7. USTR, Nov. 5th, 2015. Summary of the Trans-Pacific
Partnership Agreement.
8. Vernon, Raymond (1966). International Investment and
International Trade in the Product Cycle. Oxford
Journals, the Quarterly Journal of Economics, Vol. 80
No. 2, May 1966, pp.190-207.

二、英文統計資料
9. IDS International Development System INC., Year in
Review Special Report (2015).
10.Ministry of Planning and Investment. Vietnam Economic
Time, January (2015),p.529.

11.WTO International Trade Statistics: Clothing imports of
selected economies. 1990-2013
https://www.wto.org/english/res_e/statis_e/its2014_e/
section2_e/ii59.xls

12.Vietnam – U.S. Trade Status and Outlook, 2011 – 2020e
(Jan 24, 2012) http://www.amchamvietnam.com/5217/vietnam-
u-s-trade-status-and-outlook-2011-2020e-jan-24-2012