作者在台刊《财税研究》第３２卷第２期上发表文章指出 ,短期资金供需所形成的货币市场仍是金融繁荣的关键。为活跃资金流通以满足供需者的需求 ,开发新兴金融工具以迎合世界潮流 ,乃是必然的趋势。同时 ,随着台湾经济快速的发展 ,个人收入的增加 ,其理财观念也渐趋活跃。然而 The author published an article in the journal No. 2, Issue 2 of the “Taxation and Taxation Research” of the Taiwan Strait, pointing out that the money market formed by short-term capital supply and demand remains the key to financial prosperity. It is an inevitable trend for the active circulation of funds to meet the needs of both supply and demand parties and to develop new financial instruments to cater to the world trend. At the same time, with the rapid economic development in Taiwan and the increase in personal income, the concept of financial management has also become increasingly active. however