在研究華人／台商企業的現有文獻中，主要的理論基礎可分為兩大方面：強調總體制度環境的制度理論，以及強調個體任務環境的資源依賴、交易成本，以及社會網絡理論。本研究整合上述四個觀點，以個案研究方法實地訪談七個越南台商企業，並提出研究命題，以探討越南台商的組織型態與協調機制，如何受到上述四個因素的影響。研究結果指出，台商在越南的所有權安排、垂直整合程度，以及內外部的管理協調機制，除了受到越南當地制度環境，包括法令的強制同形、社會的規範同形、及文化認知的模仿同形的影響之外，也會隨著台商個體所面對的任務環境特質－台商與當地間資源依賴程度、交易成本因素、及社會鑲嵌程度，而加以調整。

Since the late 1980s Taiwanese firms have invested heavily in Southeast Asian countries. However, despite their increasing regional and global significance, studies on the government structures and coordination mechanisms of overseas Taiwanese firms are limited. Scholars have employed four streams of literature, focusing on the institutional environment and task environment, to study these issues: (a) institutional theory, (b) resource dependency theory, (c) transaction cost theory, and (d) social network theory. Different perspectives base on different premises and generate different implications to firms. The purpose of this research is to develop a synthesis framework by integrating these four theoretical perspectives. Through case studies and in-depth field interviews, propositions are developed to better understand the rationales behind the choices of governance structure and coordination mechanisms of Taiwanese firms in Vietnam.