近二十年來，中國、香港及臺灣相繼實施時間銀行。因著不同的政治背景、文化底蘊與社會需求，進而開展出各自巧妙不同的運作模式與樣態。在社會學研究領域中，社會資本常被認為是一套規範、網絡和組織的組合，透過這些組合，人們得以取得權力和資源，進行決策和形成政策。檢視時間銀行相關文獻，學者所提出的社會資本理論正可提供時間銀行在華人社會發展過程中，對於所謂「關係」的省思。將社會資本定位為一種「能產生公共效益的信任與合作關係，在這層關係的連帶之下，有助於將個人自利的行為，聯結到社會的共同利益，從而減少個人及集體的風險」。本研究所討論的重點不在個人機會的增加，而是聚焦於集體信任關係的建立。有別於傳統的「私人關係」，網絡、信任與規範是社會資本的核心要素，社會資本能夠促進現代社會「自我組織」機制，強化各種結社活動。無論是「我們導向」（We-oriented）或是「利他主義」（altruism）的志願服務行為，從社會資本理論觀之，社會資本以關係網路的形式存在，社會資源鑲嵌於個人的社會關係網路之中，透過行動和動員，可以促進社區居民的集體行動並且積累出個人資產。循此思考脈絡，本研究期能在兩岸三地時間銀行的實施經驗中，初步分析並凸顯隱身於後的社會價值與意義。

Time Banks are patterned reciprocal service exchanges that use units of time as currency. They have functioned for nearly two decades in China, Hong Kong, and Taiwan in societies with different political backgrounds, cultures, and social needs, and in which they carry out different modes of operation. From the viewpoint of sociology, social capital is often considered a norm, a combination of networks and organizations through which people can obtain power and resources for decision making and policy formation. A review of the literature on Time Banking indicates that it makes significant use of theories of social capital developed by various scholars to explain the prevailing phenomena and experiences related to time banking in culturally Chinese societies, in which it is shaped by long-standing patterns of personal connections known as guanxi. Social capital is viewed as a resource embedded in social networks; it promotes the collective goals of community residents through action and mobilization. The concept of social capital often refers to the networks, trust, and norms connecting citizens with one another. People gain a sense of identity and consciousness of community through participating in collective activities. In addition, participants can develop social capital at the same time, including the mutual trust and norms that encourage cooperation and maintain community-building activities. This study will focus its discussion on the establishment of collective trust relationships rather than on increasing opportunities for individuals. It considers social capital as a kind of transformed social relationship that goes beyond traditional private circles of influence and could improve the mechanisms of self-organization as well as strengthen associational activities in modern society. Given the theoretical concept of social capital, no matter whether it is ＂we-oriented＂ or altruistic volunteer service, social capital in the form of the relationship between a network of social resources embedded in personal social relations can contribute to community residents and the accumulation of personal assets through collective action and mobilization. This preliminary study will follow this line of thought to analyze the experiences of implementing time banks in China, Hong Kong, and Taiwan as well as to highlight their subsequent social value and significance.