QFII制度1990年发源于台湾其后为许多新兴市场国家所效仿。2002年11月7日,中国证监会和中国人民银行联合发布了《合格境外机构投资者境内证券投资管理暂行办法》(以下简称《办法》),该办法自12月1日起正式实施,标志着中国内地资本市场正式引入QFII制度。中国内地作为目前新兴证券市场的代表,与当时的台湾在许多万面都有着共同点,本文通过对《办 The QFII system originated in Taiwan in 1990 and was subsequently followed by many emerging market countries. On November 7, 2002, the China Securities Regulatory Commission and the People’s Bank of China jointly issued the Interim Measures for the Administration of Domestic Securities Investments by Qualified Foreign Institutional Investors (hereinafter referred to as the “Measures”), which came into force on December 1, marking Mainland China formally introduced QFII capital market system. As the representative of the emerging securities market in mainland China, it has many things in common with the then Taiwan. In this article,