The rapid decline in Taiwan's birth rate has caused the problem of declining birthrates. The number of students in schools at all levels in China has continued to decline, and the number of students in universities has declined rapidly. After the establishment of a large number of universities under the policy opening, the number of doctoral students has increased significantly, forming a job market. Doctoral student numbers increased substantially. This study analyzes the important factors for Taiwan doctoral graduates to teach in Chinese universities. Collect relevant literature, discuss and analyze the data of talent migration, and use the fuzzy Delphi method to conduct questionnaire design and analysis by experts; thereby constructing factors and indicators suitable for exploring the factors of overseas employment and return of Taiwanese doctoral talents; The two major factors of "Employment" and "Brain Gain ". The important order of "Employment" factors is "Economic factors" (0.473), "Family factors" (0.280), "Government policy factors" (0.168) and "Social factors", and “Cultural factors” (0.098). In the "Brain Gain" factors, the important order is "Family and interpersonal factors" (0.419), "Socioeconomic factors" (0.265), "Personal factors" (0.206) and "Political and cultural factors" (0.110). The expected results of this study provide a reference for the factors and sub-factors of Taiwan's doctoral talents' future overseas employment and return, and enable Taiwanese doctors who are expected to go to Chinese universities to have a basic understanding of the local employment environment.