本論文共分七章，論述架構如下： 第一章為緒論；第二章是金融體系與金融工具概述，裡面可分金融體制的要義、金融體系之功能和金融工具之特色與分類；第三章是金融機構及金融市場，分為金融機構主導間接金融、金融市場主導直接金融和歐盟金融市場的分類；第四章是西班牙金融體系的架構與早期之改革，探討西班牙金融體系價購之概述、西班牙金融體系早期之改革和西班牙金融體系加入歐盟前後之改革；第五章是西班牙銀行與其職能，從其歷史上的沿革、組織及功能的角度切入；第六章是西班牙與歐盟的金融監理之分工；第七章是結論，將上述各章做一總結，並提出兩個未來西班牙金融體系可能的發展方向。 In the development process of EU’s financial integration, each member state has its own characterized interior market. Recently, there have been many financial crises in the world, which shows that the financial supervisory system today is still having problem. In order to make this supervisory system more efficient and safer, some principles and rules are needed. Comparing with other EU member states, the Spanish financial market is a flexible one and functions quite well. Its interior market has been through several big reforms, and transformed itself from a closed economy to an opened one, now even integrated into the EU financial system. This thesis takes a viewpoint of state-level to analyze the structure and reforms of Spanish financial system, and also tries to figure out a way to solution. The thesis is divided into 7 chapters and the structure is as follows: chapter 1 is the introduction; chapter 2 is about financial system and financial instrument; chapter 3 is about financial institute and financial market; chapter 4 is about the structure of Spanish financial system and its earlier reforms; chapter 5 is introducing the Bank of Spain and its main functions; chapter 6 is about the financial supervisory cooperation between Spain and EU; and in the end, chapter 7 is the conclusion.