本文以「新住民第二代」為研究對象，新住民第二代受訪者含括東南亞配偶及大陸配偶子女，深訪人數共計12位。透過文獻分析及訪談資料之蒐集，本文探索此勞動族群的特性，並試圖了解新住民二代語言及文化優勢是否得以符合跨國就業之需求，並得以協助其跨國就業障礙之排除。在新住民第二代的考察中，本文進一步釐清語言及文化教育對於跨國就業連結所存在之影響關係，並關聯到新住民二代子女之未來就業及參與模式。本文最後並針對此發展狀態提出相關的政策建議。

This article takes “Second Generation of New Residents” as the research object. The second generation of respondents of the new residents includes Southeast Asian spouses and descendants of mainland spouses. The number of in-depth interviews totaled 12 respondents. Through the literature analysis and the collection of interview data, we explore the characteristics of this labor group and try to understand whether the second generation language and cultural advantages of the new generation can meet the needs of crossborder employment and help to eliminate the barriers to cross-border employment. In the second generation of the new residents, this paper further clarifies the relationship between language and cultural education on the cross-border employment links, and affects the future employment participation model of the second generation of the new residents. At the end of the paper, relevant policy recommendations are proposed for this development status.