本研究主要透過文獻分析法，瞭解人民幣國際化的發展及臺灣人民幣計價債券業務開放的歷程、法規修改並再利用基本架構下進一步探討臺灣為建構成人民幣離岸中心，人民幣存款的去化問題、人民幣計價債券的規模及目前臺灣發行人民幣計價債券之優勢與劣勢，並對臺灣發行人民幣計價債券市場嘗試提出建議。 While mainland China is actively promoting the internationalization of the RMB in the recent years. Hong Kong has established an offshore RMB business centre. After the signature of Cross-strait Currency Settlement Agreement with mainland China, Taiwanis also actively opening up of RMB financial instruments and the relevant laws. Because the advantage of frequent economic relations and trade cooperation with mainland China, Taiwan is a potential market as compare with other countries in the supply and demand of RMB. But the related laws in Taiwan have not yet fully mature, there is an asymmetry in supply and demand of RMB. The issuance of RMB-denominated Bonds could become one method for RMB fund application. This study primarily applies the literature based research methodology to understand the internationalization development of RMB and the open process of RMB Bond business and regulatory changes in Taiwan. And the study does further research on the RMB fund application, the scale of RMB bonds and the current strengths and weaknesses of issuing RMB-denominatedbonds in Taiwan to become an offshore RMB business centre. Furthermore, this study makes recommendations on RMB bond market in Taiwan.