金融自由化與國際化已蔚為全球風潮，許多國家相繼大力推動金融改革，為金融業全球化經營提供公平競爭之環境。台灣為迎合時代潮流，配合經濟結構轉型，逐步放寬金融管制，並積極發展臺北成為區域金融中心，以加速金融自由化與國際化的腳步。然而國際金融情勢詭譎莫測，進一步加大業者面臨的經營風險。處此益趨繁複多變的金融環境，金融業者更應本於企業化經營理念，迅速調整管理方針，規劃附有彈性的經營策略，方能迎向重重挑戰，維持市場競爭力不墜。本研究旨在針對臺灣金融業在調整自由化與國際化的步伐當中，如何發展衍生性金融商品加以探討。

　　　　　On the heels of a global trend toward liberalization and internationalization of financial markets, many countries pay more and more attention to financial reform in order to establish a global and fair-played financial environment. To catch up with this financial trend, Taiwan begins to reform his economic configuration, to release the financial regulation, and to make himself become a regional financial center. However, the uncertainty and unpredictability of international financial markets increase the operation risk for financial industries in Taiwan. Many financial institutions in Taiwan begin to adjust their business goals and plan their financial strategies more elasticitically. The introduction of financial derivatives is one of the important financial tools for these institutions. This paper will study the development of financial derivatives in Taiwan financial industries.