伴隨著東協國家經濟發展正在同步向上，除了帶動經濟規模之成長，市場商機亦隨之提升，而過去所著重於中國大陸市場之台灣，為迎接東協國家經濟發展新趨勢，正積極推動「新南向政策」，朝向多元、多面向之發展。而在新南向之市場中，越南為台商進行最大規摸投資之國家。儘管越南經濟成長與具潛力之商機，但其風險亦雙軌並存。越南產業結構與以往台商主要經營市場中仍潛在許多差異。加上中共政策之影響，堅持一個中國之原則，如何在此困境下，借重台灣經驗，創造互利商機是台商正面臨之挑戰。本研究採用質性研究方法，以大成國際名床企業為研究對象，經由次級資料蒐集、深度訪談與 PEST方式，探討越南床墊產業環境分析，並提出實務之建議，俾供業界規劃、布局東南亞市場投資之參考。
Along with the economic development of the ASEAN countries are being synchronized, leading to many business opportunities in the ASEAN market is enhanced by the growth of the economy. Previously, Taiwan focused mainly on mainland China but now with "south" policy on diversification and multi-faceted development being actively promoted. In the new southern market, Vietnam is the country where Taiwanese businessmen are the most generous in investment. Although, Vietnam's economic growth and potential business opportunities, but exist many risks.
There are still significant differences between the industrial structure of Vietnam and the main market for Taiwanese entrepreneurs in the past. Coupled with the influence of CPC policy and China's rule of thumb, it is a challenge for Taiwanese entrepreneurs to capitalize on Taiwan's experience and create mutually beneficial business opportunities such a difficult situation.
In this study, a qualitative research method was used to study the world famous mattress business in Dacheng. Through secondary data collection, in-depth interviews, and PEST methodology, the paper analyzes about the environmental analysis of the mattress industry in Vietnam and provides practical suggestions for planning and investment arrangements into South East Asia market
