過去台商基於中國大陸便宜的勞工與土地，紛紛將工廠移往當地，衍生出「臺灣接單、中國大陸製造、歐美銷售」的三角貿易模式。由於兩岸貨幣無法直接清算，台商所賺得的人民幣必須先轉換為美元或港幣，造成匯兌上極大的損失。隨著兩岸於2012年8月31日簽屬「海峽兩岸貨幣清算合作備忘錄」後，台海雙方透過由臺灣及中國大陸官方授權的清算銀行，用來處理兩岸民眾所有跟新臺幣與人民幣的存款、放款、匯兌及信用卡等業務的清算作業，大幅降低匯兌成本。 有鑑於此，本研究乃針對兩岸貨幣清算機制生效後對於臺灣發展成為人民幣離岸中心，比較中國大陸與香港、中國大陸與臺灣之間經貿背景與清算機制，並借鏡香港人民幣業務發展模式分析，探討未來在兩岸貨幣可直接清算的情況下臺灣成為人民幣離岸中心之可行性及衍生之相關變化。 Taiwan businessmen based in mainland China cheap labour and land in the past, many factories relocated to the local. Due to monetary settlement directly across the Taiwan Strait, the NT dollars which businessmen earned must be converted to United States dollars or Hong Kong dollars, causing enormous losses on the Exchange. As the two sides signed on August 31, 2012, is "Cross-strait currency-settlement mechanism", the Strait between Taiwan and China official banks to deal with cross-strait people all the NT dollar and RMB deposit-taking, lending, Exchange and credit card business of clearing job, sharply lower foreign exchange costs. For this reason, after the commencement of this research is a cross-strait currency settlement mechanism for Taiwan development as an offshore RMB Centre, through comparisons of the Chinese mainland and Hong Kong, mainland China and Taiwan economic and trade between background and settlement mechanisms and learn from the analysis of the development model of renminbi business in Hong Kong, future in the case of a cross-strait currency settlement directly Taiwan offshore RMB Center and derivative of the feasibility of the relevant changes.
