在科技與社會經濟快速變遷的二十一世紀，精通英語乃爲晉升國際舞台之必備條件。爲了呼應政府建設台灣爲亞太營運中心之努力，教育部積極地培育更多英語實用人才，而爲了營造外語教學與學習環境，國內教育單位大量地延攬專、兼任外籍英語教師。然而，由於文化與習慣差異，外籍教師未必能發揮所長，達到國內教育單位延攬外籍教師所設定的目標。因此，聘用外籍教師後續的教學效益議題，以及可能因文化差異衝擊而造成的教與學困難的問題，皆是值得關注與探討的。此外，如何選擇適當的外籍教師，以及如何有效地管理外籍教師，以達到提昇外語教學效果，也值得學校行政當局特別關切。本文從外籍教師擔任英語教學的各種面向，包括外籍教師英語教學優缺點、語言習得與文化關係的議題，來探討這些問題，並在本文後提出一些聘用外籍教師之建議。

Due to the fast development in advanced technology and business in the 21(superscript st) century, mastering English skills is an indispensable requirement for increasing one's competitive edge in the international arena. In light of this, MOE in Taiwan makes great efforts to develop students into practical English speaking elites. In order to create foreign language learning environments and elevate students' English competency, a large number of native English speaking teachers (NESTs) or foreign language teachers (FLTs) have been introduced into Taiwan. The massive introduction as a result of the high demand leads to a concern for their teaching effectiveness. The issues as to whether cultural and customary discrepancies and the shortfall of knowledge of Taiwanese culture bring the teaching obstacle to the NESTs or FLTs and whether the difficulties, in turn, result in their instructional inefficiency are worthy of our concern and attention. To provide the high quality of instruction by NESTs or FLTs and to benefit students' foreign language learning, the issues as to what the institutional authorities should consider when recruiting them and, further, how to undertake and maintain efficient NESTs' and FLTs' managements are also worth paying much attention to. This paper attempts to examine these issues from the perspective of a literature review on various issues about NEST's instruction, including advantages vs. disadvantages of their instruction and the relation between EFL/ESL language acquisition and cultures. The paper then provides suggestions for NESTs' or FLTs' management and recruitment.