2013 年1 月，台灣中央銀行修正「銀行業辦理外匯業務管理辦法」，並核准中國銀行台北分行開辦人民幣清算業務，「兩岸貨幣清算機制」正式運作，並邁入後兩岸貨幣清算時期。2013 年2 月6 日，台灣中央銀行核准台灣銀行業辦理人民幣業務，至2013 年10 月底，台灣銀行業(含OBU)人民幣存款金額已達1,232.47 億元。由於人民幣業務深具成長潛力，故在後兩岸貨幣清算時期，台灣銀行業經營人民幣業務相關規範實值研究。據此，本文將探討兩岸貨幣清算機制建立前，台灣銀行業人民幣業務規範之演進，並分析後兩岸貨幣清算時期，台灣銀行業人民幣清算業務規範與人民幣業務管理規範。本文結論發現，新修正的辦法建立台灣銀行業人民幣業務法制規範，部分規範亦比香港銀行業辦理人民幣業務規範更為穩健與優惠。因此，該法有助於透過地下金融的兩岸資金流動回歸銀行體系，強化台灣金流友善的環境，對台灣發展人民幣離岸中心提供良好基礎。文中並建議在後兩岸貨幣清算時期，台灣首要努力的是爭取簽署兩岸貨幣互換協議及充足的互換額度，建立人民幣回流機制，發展人民幣衍生性金融商品市場，以利人民幣業務全面性發展，進而發展台灣成為具競爭力的人民幣離岸中心。

Taiwan’s Central Bank revised “Regulations Governing Foreign Exchange Business of Banking Enterprises” to include RMB business and approved Taipei Branch, Bank of China to start RMB clearing business in January 2013. Thus, cross-strait currency clearing mechanism has been officially operating. RMB business has earned lots of attention since Taiwan banking enterprises started this business in February 2012. Total RMB deposits of Taiwan banking enterprises, including OBU, reached a record high of 123.247 billion RMB at the end of October, 2013. Given its high growth potentiality, the laws governing RMB business of banking enterprises in Taiwan are deserved to study. Thus, the purpose of this paper intends to analyze the laws governing RMB business of banking enterprises in Taiwan at post cross-strait currency clearing era. This paper will first discusses the development of RMB business of Taiwan banking enterprises and rules governing thereof before the establishment of RMB clearing mechanism. Then, the laws regulating RMB clearing business as well as regulations governing RMB business management of Taiwan banking enterprises at post cross-strait currency clearing era will be also analyzed. This paper concludes that the amended laws set up a good legal framework of regulating RMB business for banking enterprises in Taiwan. The revised laws also enhance capital flow environment in Taiwan and thus contributed to underground capital flow across strait back to banking enterprises. This paper suggests Taiwan has to develop itself as a competitive RMB offshore financial center in order to facilitate the full development of RMB business for banking enterprises in Taiwan.