台湾地区对美国金融法律理念有一个逐渐认同的经过:美援时期,在台湾对美援急迫需求和高度依赖的情况下,通过台美双方的“美援条约”、美援组织来影响台湾金融立法;美援结束后,美方又利用对台湾贸易报复性手段及台湾加入 WTO 的需求使其金融法律体系更加符合美方的要求。总之,台湾地区的金融立法有着深深的美式烙印。 Taiwan has gradually accepted the concept of financial law in the United States. During the period of the U.S. aid aid, under the urgent needs and high dependence on the United States aid from Taiwan, through the “U.S.-China Assistance Treaty” between Taiwan and the United States, the United States Assistance Organization Taiwan’s financial legislation. After the U.S. aid was completed, the United States took advantage of the retaliatory measures against Taiwan’s trade and Taiwan’s accession to the WTO to make its financial legal system more in line with the requirements of the United States. In short, Taiwan’s financial legislation has a deep American mark.