当今,国际金融自由化潮流蔚为壮观,无论是发达国家亦或发展中国家都被卷入其中。世界贸易组织之《服务贸易总协议》(GATS)是系统规范国际服务贸易的一部根本大法,即将加人WTO的祖国大陆和台湾均将获取金融服务业发展的重大契机。然而,金融服务业作为经济的核心敏感行业,各国和地区在加快开放自由化进程的同时也特别注重金融风险的预警和化解,以免导致危机的发生,但一旦纳入GATS的规范框架,金融自由化的开放就会直接影响到一国或地区内经济政策的许多敏感领域,其挑战是不言而喻的。两岸虽 Today, the international financial liberalization trend is magnificent, both developed and developing countries are involved. The World Trade Organization’s General Agreement on Trade in Services (GATS) is a fundamental law systematically regulating international trade in services. The forthcoming WTO accession will bring major opportunities for the development of the financial services industry both in mainland China and Taiwan. However, as the economic core sensitive industries, all countries and regions should pay special attention to the early warning and resolution of financial risks while accelerating the process of liberalization, so as to avoid the crisis. However, once the financial services industry is integrated into the normative framework of GATS, financial liberalization The opening up will directly affect many sensitive areas of economic policy in a country or region. The challenge is self-evident. Although both sides of the Strait