越南在1986年採取「革新(Doi Moi)」政策，開放市場，鼓勵外資。臺灣從1990年代初起，恢復與越南的經貿關係，雙方在投資、貿易、農業、人民往來、日益密切。臺灣和越南基於「政經分離」原則，發展出特殊的合作模式。越南已成為臺灣在東南亞最重要的經貿伙伴之一，亦成為臺灣商品進入東南亞市場的重要管道。展望未來，臺、越經貿關係將能在穩定中成長，臺灣可藉由越南的經濟發展進而帶動臺灣與東南亞區域互動的經濟發展。在此情況下，臺灣和越南發展關係應是互蒙其利。 Vietnam opened her market and encouraged the investment of foreign company in Vietnam since the Doi Moi policy in 1986. Taiwan restored the economic and commercial relations with Vietnam since the early 1990s. Both two countries increased the relations of investment, trade, agriculture and people-to-people. Based on the principle of “separation of politic from economy”, Taiwan and Vietnam developed a specific model of cooperation. Vietnam has become one of the most important economic partners in Southeast Asia. Taiwan could take the chance of economic boom of Vietnam to lead Taiwan integrated into regional cooperation. It is respectfully that reciprocity would be the highest values for Taiwan and Vietnam.