自從越南開始執行改革開放政策之後，特別是在越南正式加入世界貿易組織（WTO）越南已吸引世界各國的注目。國外直接投資日益增加，但是投資專案失敗的比例偏高(附圖，圖a-1)。該現象的原因除了一些經濟、政治的約束，文化的差異亦影響到企業的運營(Ari, 2003)。由此，外國企業要面對人資管理本土化之基本問題。而該問題的成功則取決於對越南文化的價值與特徵的認知。
本研究分析越南的文化特徵，列舉企業界的例子。在此基礎上探討有針對性、符合越南文化之管理實務。爲了能夠給外商提供有效的實務建議，本研究通過不同渠道試圖了解外商在越南投資的挫折。再與越南文化特徵相聯結，加上與越南人在外資企業和越南管理者進行討論，最後分析實務本土化的可能性。
本研究結果發現越南語與越南鄉村社區（village community）是造成越南文化特徵的兩個主要因素,符合John Kleinen(1999)的研究。本研究亦提供不同管理與經商實物，並強烈推薦為越南員工的家人特地設定一些制度，作爲員工的間接工資以表示對他們的關懷。推廣績效評估系統以強制表現，並作爲升遷、調薪以及獎勵之依據。本研究結果適合很多不同國家的管理者和商人在越南投資企業的參考。

After Vietnam’s economic Renovation Policy (Doi moi Policy) effectively started in 1987 and after Vietnam official joined in World Trade Organization (WTO) Vietnam has attracted investors from many countries. Foreign direct investment commitments increased rapidly, but the rate of actually implemented project is rather low and the failure rate is high (see figure 1). Beside the constraints of economic and political, foreign firms are also affected by the cultural differences (Ari, 2003). Therefore, foreign firms have to face with the fundamental issue of human resource management localization. And the success depends on their cognition of Vietnamese culture’s values and characteristics.
This study examines Vietnamese culture characteristics. From that, discuss about some management practices which meet Vietnamese’s culture. To be able to provide foreign investors effective practice suggestions, this study through various channels tries to understand the frustrations of foreign investors in Vietnam, discuss with Vietnamese working in foreign firms and Vietnamese managers to examine the possibility of practices localization.
This study found that Vietnamese language and village community are the two main factors which made Vietnamese culture some characteristics, shared with John Kleinen (1999)’s study. Moreover, this study provides various business and management practices and strong suggests that when setting direct salary for employees, firms should consider to their employees’ family members; Develop appraisal system to force employee’s performance. Base on this adjust salary and reward employees. Beside that, the findings are relevant and applicable to a range of different country managers and business who invest in Vietnam.

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四、 網路部分
越南夥伴網站（http://www.vietpartners.com/Statistic-FDI.htm）
越南統計總局網站（http://www.gso.gov.vn）
越南快信網（http://vnexpress.net/GL/Kinh-doanh/2010/12/3BA24D1C）
百科網（http://en.wikipedia.org/wiki/Economy_of_Vietnam）
新報網（http://www.baomoi.com/VN-da-thiet-lap-quan-he-ngoai-giao-voi-hon-170-nuoc）
統計總局網（http://www.gso.gov.vn/default.aspx?tabid=387&idmid=3&ItemID=9857）
越南駐華大使館網站（http://www.vnemba.org.cn/vnemb.china）
越南訊息網（http://vnexpress.net/gl/kinh-doanh/2010/10/3ba2）
法律網站（www.phapluattp.vn）
臺灣網（http://www.coolloud.org.tw/node/28248）
越南經濟報（http://vneconomy.vn/200809170344243P0C5）
越南越報（http://vietbao.vn/Viec-lam/Dinh-cong-nam-sau-cao-hon-nam-truoc）
越南越報（http://vietbao.vn/Kinh-te/Nguoi-Viet-mua-nha-theo-tam-ly-dam-dong）
越南越報（http://vietbao.vn/Viec-lam）
Vietnam News Agency (http://www.vietnamconsulate-ge.org)