歐洲聯盟條約第 G 條規定「單一貨幣」以及單一貨幣政策之實施。歐元已於 1999 年 1 月 1 日正式發行，象徵歐聯政經統合已達到另一更高階段， 並對國際經濟體系 帶來巨大影響。本論文乃從「法律」觀點及「文獻分析」法，研究歐元發行之相關法律規定 、官方文件及著作文章等資料，以充份了解及論證歐元之法律意義、法律地位、發展背景； 歐元發行之相關法律問題、政策辯論及內外影響。論文藉由前揭分析研究，期冀對歐元發行 之政策精義及對歐元之發展與影響，知其然並知其所以然，以及知其所未然。論文共分六章 ，第一章介紹貨幣之概念與原則；第二章探討歐洲單一貨幣之發展背景及功能地位；第三章 論述歐元之主要法律規定；第四章及第五章則研究歐元對內及對外之影響；以及第六章結論 ，總納總結歐元發行之意義、啟示與發展。　

　　　　　The decision to adopt a single currency constitutes an integral part of the Treaty on European Union. "Euro" was chosen as the name of the single currency at the Marid European Council on 16 December 1995. The changeover to the euro began on 1 January 1999 for those eleven countries which met the necessary conditions laid down in the Maastricht Treaty. The primary aims of the euro are to strengthen the integration of the EU and to improve its economic performance. However, due to the EU's weight, the euro will also have far-reaching implicaitons for the world economy. This paper presents a comprehensive study of the euro from a legal perspective. It is structured as follows. Chapter One reviews the meaning of money in order to evaluate both the economic function and the legal position of the euro. Chapter Two retraces the historical background of the euro in order to explore the main issues debated at each stage of EMU. Chapter Three examines the legal framework for the introduction and the use of the euro. Chapter Four discusses the implications of the euro for the Internal Market. Chapter Five analyzes the external impact of the euro on the international financial system. Finally, the conclusion sets out the consequences of EMU for international economic cooperation. The euro will thus be analyzed as an opportunity for the EU to contribute to financial stability and economic development at both regional and international levels.