近年在台灣青年失業率高居不下，針對此情況，企業紛紛針對高職及大專技職院校相繼提出希望能培育符合社會需求的人材，為此台灣的教育部對高職及大專技職院校提出在校生參與企業實習的要求。筆者所服務的學校順應此潮流於2010年起，每年皆和日本鳥取縣政府的觀光文化廳共同舉辦了海外企業實習方案。本論文主要是想透過質性的分析手法－PAC分析－，從企業實習生的觀點來審視此海外企業實習方案在實施上的現況、效果及其問題點。經過調查發現，企業實習生透過參與此方案能對學生的「自我成長」、「將來自我的形成」、「台日職場認知」、「台日青年之不同」、「日語能力」上皆有一定的幫助。也就是說學校課程目標所要求的異文化理解及海外生活力、專門日語能力等，皆有其一定成效。而鳥取縣的部份，企業實習生透過實習在對鳥取有更深的認知之外，對於培育實習生理解日本服務業的精神也有一定的成效;但在成為鳥取觀光宣傳大使一事上，也許其成效並不顯著，有關此一部份也許學校及縣、廳須要討論出一個對策

Amid persistent, high unemployment rates in Taiwan, the country's Ministry of Education (MOE) has attempted to roll out a nationwide program in recent years that places students of local higher-education institutions into corporate internships before graduation. The program's goal: to prepare students for their professional careers after graduation and enhance their relevance to the workforce. As part of this MOE initiative, Ming Chuan University has implemented since 2010 an internship program in cooperation with the Department of Cultural Affairs of Japan's Tottori Prefecture Government. This program seeks placement for Ming Chuan University Japanese Studies students into internships related to Tottori Prefecture's tourism industry. This paper uses a PAC analysis to understand-from the point of view of participating interns-the current status of Ming Chuan University's Foreign Enterprises Internship Program in the Tottori Prefecture. Specifically, this paper focuses on the effectiveness of the program in providing useful vocational training to students, and the problems associated with implementing the program-e.g., certain unmet expectations from Tottori Prefecture industry at the receiving end of our interns. Questions explored herein include how the program has helped with students' personal, professional and academic growth, as well as with their Japanese fluency and understanding of Japanese cultur