各種行業派駐國外工作者多可獲得適當之薪資與福利補貼，如代金、津貼、薪資等條件皆被視為對派駐者補貼之多種形式。但相關研究與實務皆顯示當本國員工之產出被視為較無效率時，前述情況有可能因而改變。本文係針對近二萬名台商派駐的胡志明市及周邊為例，嘗試指認前述人職失調問題，並以相對優勢、產業聚集、替代效果、產業發展的觀點檢視之。本文除進行文獻回顧外，亦對在地台商進行問卷調查及訪談，藉由一手資料調查取得，本文指出台灣旅外員工之人職失調現象已漸趨明顯，旅外工作者之薪資與福利條件中以加薪及工資補貼最具吸引力，但此優惠條件近年有逐漸減少的趨勢。台商在越南國內市場的開發，相關產業的聚集，以及台商間的人際與社會關係等被視為進駐越南較佳之利基。儘管2008年遭遇金融風暴，越南經濟前景仍被多數台商所看好；惟因外資進入所引發之通貨膨脹等貨幣因素所引發之變數，更值得吾人持續的關切與研究。

People working abroad are commonly compensated in most industry fields. Varieties of compensation packages such as stipend, allowance, pay-raise and the like are widely regarded as a trade-off in between the labor and employer if working abroad is assigned or applied. The compensation system may change vice versa if domestic workers are less efficient nevertheless deemed overpaid by the employer. The preceding phenomenon is spot at Ho Chi Minh City (HCMC), Vietnam where thousands of Taiwanese employees are relocated and probably paid without proper compensation. This research is aimed to identify people job mismatch problem from the perspectives of comparative advantage, agglomeration and replacement effects from industry and employee sides. Literature reviews on location theory, human resource management, industry development, and social studies are prepared. A questionnaire is applied and followed by stat analysis and as well interviews with local Taiwanese enterprises. With numeral data and first hand information, this research may afford some viewpoints regarding people job mismatch versus relocation compensation for expatriates. The conclusion drawn from this research imply the problem of people job mismatch nowadays is increasingly observed from the Taiwanese expatriates at HCMC; the compensation package especially payment increase and wage subsidy fit the priority demand of the expatriate but the benefits of compensation package is however decreasing by years; the less expensive labor, the domestic market development, the agglomeration of related industries, and the social connections among the Taiwanese enterprises in HCMC are the major niches, which attract foreign direct investment from Taiwan; economic situation in Ho Chi Minh City and Vietnam was seen prominent whereas at that time being suffered from serious economic inflation such as exchange rate risk whilst needs more in-depth research.