1986年，越南開始實施改革開放政策，特別是在外交及經濟兩方面做了很大的調整和變革。隨著越南改革開放進程，臺灣與越南之間的關係開始解凍，雙方的民間商務往來逐漸熱絡。1992年6月30日，雙方簽署設立辦事處協定。越、臺設立辦事處，作為處理雙邊關係的機構，以後雙方關係以經濟貿易為主。 談到越南與臺灣雙邊從1992至今的關係，要提到「經貿關係」。越南與臺灣雙邊的「經貿」 關係包括「貿易」 和「投資」這兩個主要領域。經貿就是雙邊關係20多年來的關鍵領域之一。除了經貿，雙邊關係還有其他的合作領域，如：勞動，教育等。經過20多年越南與臺灣不僅擴大合作範圍，而且在每個合作領域都獲得了重要的成就。除了成就，從1992年至2015年之間雙方的關係仍存在一些問題。 越南與臺灣是兩個政治體制及社會制度都不同的實體，它們之間的合作關係的發展是冷戰時期以後，地區的合作與聯盟的生動體現。雙方的需要，經濟利益和雙方發展模式互相補充的共同點就是保持、發展這種合作關係的基礎。為了使得臺灣和越南之間的合作關係能持續地發展下去，需要臺灣和越南雙邊繼續努力。除了實施各個合作領域所提出的各項措施以外，還要大力推動多邊合作、增強社會與文化的交流。總之，臺灣和越南在今後的合作將還有發展的空間，並將獲得新成就。 Since 1986, Vietnam began its reforms, especially in the aspect of economic and foreign policies. Along with reforms, the relationship between Vietnam and Taiwan has also been resumed. The resumption of relations between Vietnam and Taiwan was firstly refreshed through the commercial activities of the enterprises of the two sides. On 30 June 1992, Vietnam and Taiwan signed the Agreement establishing representative offices in each side. (AGREEMENT ON THE ESTABLISHMENT OF THE ECONOMIC AND CULTURAL OFFICE BETWEEN HANOI and TAIPEI). Since then, the two offices play a role of authoritative agent to resolve the issues related to bilateral ties between Vietnam and Taiwan which profoundly centered by cooperation in economy. In addition, two governments also have shared more mutual concerns such as labor cooperation, education and training…For over 20 years, the areas of cooperation have been expanding and attaining outstanding achievements. However, there are several shortcomings remain. Vietnam and Taiwan have differences in political institutions and society. Ties are resumed and developed in the changing context, both globally and regionally. In order to maintain and develop bilateral ties, Vietnam and Taiwan are required to continue further efforts. Besides promoting the areas of cooperation already exists, both sides need to promote and strengthen multilateralism in different fields such as education and culture. In short, there are many opportunities and areas to promote partnership between Vietnam and Taiwan that would lead to greater achievements.