本研究採用文獻回顧法及問卷訪談法來探討台灣主權基金建立的可行 性。針對資金來源、投資規範、投資策略、各項投資風險及建立與否，對學界、政府官員及產業界相關人士進行訪談。結論是台灣目前並不急著建立主權基金，然相關規範準則可預先建立並加以討論。預先討論的重點內容有:資金來源、法律規範、投資標的，設立獨立的投資機構，並選定公正客觀的單位定期檢視投資績效。 This study mainly adopts the methods of literature review and questionnaire to investigate the possibility of setting up Taiwan’s Sovereign Wealth Fund。To talling up to nine people in academia，government and industry were interviewed。The main issues in the questionnaire are the sources of fund、investment regulation、investment strategies、a varied of risks，and the attitude to establish the sovereign wealth fund in Taiwan。
The result showed that there is no rush to set up the Taiwan’s sovereign wealth fund right now, but should discuss the related regulations and issues in advance。The pre-discussion contents must touch the source of the fund，regulation about how to use the fund，what kind of targets can be invested，setting up the independent investment institution and choosing the independent evaluation unit to regularly review the performance if the fund。
