在兩岸金融開放政策下，金融交易制度及金融商品的確切認知乃主管機關以至金融專業人士之研析要項；本文採觀察法及次級資料收集之方式將兩岸貨幣市場的交易工具種類、交易型態、清算交割及交易量變化等作比較分析之研究。
兩岸貨幣市場雖然在架構上不同，經分析比較後，顯見其卻如出一轍；中國在經濟開放後，其伴隨著經濟成長所帶動的金融市場潛在發展空間規模廣大；雖然中國在全球經濟金融發展步伐中為晚起步國家，但在金融發展制度上跟隨世界潮流與世界接軌。

In the cross-strait financial liberalization policy, the financial trading system and the precise knowledge of financial products are financial professionals who authorities as well as analysis of key elements of research; this observation in France and the secondary data collection methods to cross-strait currency trading tools market type, transaction type state, clearing and settlement and trading volume changes for the comparative analysis of the study.
Although the structure of cross-strait currency markets different, after analysis and comparison, the apparent their are the same; China's economic liberalization, with economic growth of its financial markets driven by the potential development of large-scale space; Although China the pace of global economic and financial development Late start for the country, but systems follow the world trend in the financial development with the world.

1974年劉大中等中央研究院六位院士提出「今後臺灣財經政策的研討」一文，各界對建立貨幣市場的議題反應熱烈，相關首長亦以建立貨幣市場為當時重要財經決策。隨後依銀行法第47條：「銀行為相互調劑準備，並提高貨幣信用之效能，得訂定章程，成立同業間之借貨組織」規定，財政部於1975年10月29日以（64）台財錢第21095號函請行政院核定有關「短期票券交易商管理規則」4，並於1975年12月5日公佈，指示台灣銀行、中國國際商業銀行及交通銀行分別邀集行庫及國營事業籌設票券公司。