台灣餐飲業由於國內市場呈現飽和，大陸市場的成本與風險快速上升，因此必須尋找其他的市場機會。東南亞市場不僅是政府新南向政策的目標市場，也是未來人口紅利及經濟增長的潛力市場。但台灣餐飲業者對東南亞市場非常不熟悉，因而需要更多的助力。本研究透過對在台灣之越籍勞工、越南僑生及越南外配進行焦點團體座談，也針對在越南之台商或其家人進行深度訪談，並透過問卷調查與田野觀察，找出台灣餐飲業者進入越南市場的時候，在商品特性如口味等方面的重要影響因素。根據研究結果，根據越南人的消費特性，平價但高週轉率的商品不適合進入越南市場，因為無法提高週轉率。越南人外食是為了聚餐，「尊榮」與「面子」是關鍵成功因素。所以不論是裝潢、座位設計、菜單設計等，都要掌握這關鍵因素，口味反而不是最重要的因素。

Because the domestic market is getting saturated and the cost and risk of the mainland China market is rising rapidly, it is necessary to look for other market opportunities for Taiwan's restaurant industry. The Southeast Asian market is not only the target market for the government's new southward policy, but also the potential market for future demographic dividends and economic growth. But Taiwan's restaurant industry is very unfamiliar with the Southeast Asian market and therefore needs more help. Through focused group talks on Vietnamese workers in Taiwan, overseas Vietnam students in Taiwan and Vietnamese brides in Taiwan, we also conducted in-depth interviews with Taiwanese businessmen or their families in Vietnam. We also gathered information through questionnaires and field observations, to find out the important influencing factors of commodity characteristics such as taste when Taiwanese restaurant industry entered the Vietnamese market. According to the results of the study, according to the consumption characteristics of Vietnamese people, affordable but high turnover of goods are not suitable to enter the Vietnamese market, because the turnover rate can not be increased. The reasons of eating out in Vietnam are usually "honor" and "face". So whether it is decoration, seat design, menu design, etc., to master this key factor, taste is not the most important factor.