QFII(Qualidied Foreign Institutional Investor)即合格的境外机构投资者制度。众所周知,在韩国、印度、智利、台湾等已实施 QFII 制度的国家和地区中,韩国与台湾地区是最成功的。鉴于海峡两岸有共同的文化背景,共同的民族心理和大体相同的投资者结构,因此,考察 QFII 在台湾的实践,对祖国大陆证券市场的开放有一定的借鉴和参考意义。 QFII (Qualidied Foreign Institutional Investor) is a qualified overseas institutional investor system. As we all know, among South Korea, India, Chile, Taiwan and other countries and regions that have implemented the QFII system, South Korea and Taiwan are the most successful ones. In view of the common cultural background, common national psychology and roughly the same investor structure across the Taiwan Strait, it is of certain reference and reference significance for the QFII practice in Taiwan to open up the mainland stock market.