台灣的新住民女性中，除了大陸配偶以外，東南亞外籍配偶中以越南籍最多。本研究透過質性訪談方式，分析了越南籍新住民母親對於幼兒學習越南母語和文化的態度。本研究的參與者為嘉義縣四位越南籍母親，研究者之一同為越南籍，因此可以透過越南語的訪談，深入獲得新住民母親的觀點，並且了解新住民母親與幼兒互動的過程中，如何傳遞越南母語和文化。研究結果顯示，影響越南籍母親認為幼兒學習母語和越南文化的主要因素為母親是否認為幼兒是「台灣人」或者「一半台灣與一半越南的混血兒」。本研究也顯示越南籍母親努力在日常生活中教導幼兒練習越南話，同時也會將越南傳統文化的教養觀融入自己和幼兒的生活經驗中，包含飲食、傳遞文化價值，尊重長輩與關懷他人，這些都是新住民母親認為必須傳遞給幼兒的重要越南文化價值觀。

Among foreign spouses from Southeast Asian countries coming to Taiwan, Vietnamese spouses constitute the largest immigrant group in Taiwan. This study investigated Vietnamese mothers’ perspectives and practices in maintaining their heritage language and culture for their young children. A qualitative case study was adopted and the participants included four Vietnamese mothers in Chiayi County. In-depth interviews inquired into the Vietnamese immigrant mothers’ perspectives and their practice of heritage language and culture maintenance for their children. The results showed that the key factor influencing the mothers’ attitudes toward Vietnamese heritage language and culture transmission was whether the mothers identify their children as Taiwanese or “half Taiwanese-half Vietnamese.” Moreover, the results show that Vietnamese mothers made great efforts to maintain their heritage language and habits through cooking traditional foods and teaching cultural values, such as respect for elders and being a caring person.