本文主要根據清代官方檔案、民間碑刻與契約文書，參酌現有的臺灣方志、清人文集與傳記資料等文獻，深入討論十七、八世紀清朝治臺前期臺灣的貨幣流通及其轉變現象，並試圖分析當時臺灣貨幣流通變化的背景與特徵，藉此為以往有關十八世紀臺灣貨幣史研究中所忽略的部份，作一接補性的工作。本中主要指出： （一）自清廷統一臺灣後，基於政治考量以及對臺推行財稅貨幣政策和貿易統制之結果，乃促使臺灣原有的貨幣部門產生變化，其中包括：禁抑私錢與推行制錢、以及銀兩與銀元間流通勢力的消長演變。 （二 ）整體上，十八世紀清朝在臺灣實施的銅錢政策，由於缺乏對臺灣社會情況與市場個別需要的深切了解，因而往往受制於中央或省級官員短視態度而無法作長期規劃，遂構成十八世紀清代臺灣制錢流通顛簸起伏的不穩定局面。 （三）至於白銀方面，受到清廷南洋海禁政策的影響，造成臺灣貨幣市場主要仰賴來自官方以銀兩形式發放的薪餉，遂導致臺地由原來民間使用較普遍的銀元轉向用銀兩較多的變化，直至十八世紀中葉後當西方銀元再度相繼流入才又發生轉變。文中最後指出，由於十八世紀臺灣南部商業條件較中、北部發達，因而南部地方流通的銀元成色也較中、北部高，從中反映十八世紀臺灣白銀流通的區域性特徵。

　　　　　This essay provides an in-depth discussion of currency circulation and its development in Taiwan during the early Ch'ing dynasty (17□ and 18□ centuries). It analyses the background and changing characteristics of currency circulation, and thereby seeks to remedy a lacunae in the history of currency use in Taiwan. Most data is drawn from Ch'ing archives, popular stele inscriptions, and contemporary contracts, with supplementary evidence taken from Taiwan gazetteers, literary collections, and biographies. The three key developments addressed by the paper are: (1) Following the establishment of unified Ch'ing control over Taiwan, political considerations, together with government efforts to collect taxes in copper cash and control trade, caused changes in the official administration of Taiwan's currency. These changes included restrictions on the use of private currency and the promotion of standardized coinage, as well as changes in the relative strength of the silver tael(liang) and dollar(yuan) currencies. (2) Taken as a whole, Ch'ing policies of introducing copper cash into the Taiwanese economy contributed to unstable patterns of currency circulation. The failure of these policies to produce monetary stability can be attributed to official shortsightedness brought about by an insufficient understanding, on the part of both central and local government authorities, of both Taiwanese social conditions and the specific needs of individual Taiwanese markets. (3) The Ch'ing government's restriction of overseas trade forced the Taiwanese currency market to rely on the officially used silver tael as its primary source of silver. This meant a shift away from the silver dollar, which had originally served as a more common mode of exchange among the general population of Taiwan. This trend in favor of the tael lasted up until the large-cale entry of Western silver dollars into the Taiwanese economy commenced around the mid-18□ century. In addition, the essay discusses an interesting regional characteristic of currency use in Taiwan; namely, that due to the more developed state of commerce in southern Taiwan, the yuan which circulated in the South contained a higher fineness of silver than those used in the central and northern parts of the island.