Taiwan faces a critical shortage of skilled labor, which, in turn, impairs the national security and economic development. In response to this crisis, the government launched in 2022 the "Mandarin Foundation Program" policy to increase the number of international students, thereby significantly affecting Taiwan's Mandarin teaching industry. This study focuses on the recruitment strategies and pedagogical methods for Vietnamese students who were enrolled in the Mandarin Foundation Program. Conducting a multi-faceted approach which includes the researcher, the Mandarin instructors, the recruiters, and both Vietnamese and Taiwanese, the author did thorough case studies at Institutions C and A from 2022 to 2024. The study employs document analysis, semi-structured interviews, and participant observation as research methods.

　　The findings reveal that while the overarching direction of the Mandarin Foundation Program policy is sound and effective to some extent, there are five critical areas in its implementation that require amendment and enhancement. Firstly, the concept of "Commissioned Mandarin Training Center" aims to ensure the quality of the Mandarin Foundation courses through professional training centers to achieve national policy objectives. However, most Mandarin centers at Taiwanese universities are short of full-time Mandarin instructors, relying instead on temporary part-time teachers, thereby compromising the ideal of training centers.

　　Secondly, Taiwan's Mandarin education industry, a distinctive national-level industry with its strategic importance, is primarily supported by part-time "temporary workers," which diminishes Taiwan's global competitiveness. The Mandarin Foundation Program incorporates several well-conceived elements intended to foster a full-time Mandarin teaching model, yet these ideals often remain unfulfilled.

　　Thirdly, university autonomy is a fundamental principle in modern democratic societies. Following 2017, in an attempt to curb irregularities in the recruitment of overseas students by "certain institutions," the Ministry of Education has conducted "unannounced inspections" across "all universities," which, obviously, does a great harm to the principle of university autonomy.

　　Fourthly, students from New Southbound Policy countries face economic challenges when studying in Taiwan. Appropriately designed internship programs could facilitate their adaptation and retention in Taiwan. However, the fourth version of the implementation plan prohibits the design of "internship programs different from those for domestic students," thereby negating the ideal of tailored internship opportunities.

　　Finally, the objective of the Mandarin Foundation Program is to "enhance overseas students' identification with Taiwan and promote the retention of talented individuals for employment in Taiwan." Nonetheless, the implementation plan predominantly emphasizes the passing of the TOCFL test, without addressing strategies to ensure overseas students' identification with Taiwan, thus failing to achieve the intended goal of fostering foreign students' Identity with Taiwan.

　　Based on these findings, the study offers recommendations for improvements for Institutions C and A, as well as policy recommendations for broader implementation improvements.