為提供國人更為便捷的方式投資基金受益憑證，乃參酌國外相關市場經驗，櫃買中心建置以興櫃股票交易平台為基礎之「開放式基金交易平台」，讓投資人使用現有之證券交易帳戶及同一本集保存摺即可買賣不同投信業者發行之基金，以簡化投資人向個別投信業者開戶之繁瑣手續。開放式基金受益憑證交易平台自103年 10月27日起正式上線實施，投資人即得以現有之櫃檯買賣帳戶買賣已登錄掛牌的開放式基金受益憑證。
透過這個基金交易平台，申贖都是T+2，比以往T+3或境外基金甚至要T+7日以上，讓投資人資金更有效率，有機會創造投資人、投信及券商三贏的局面。除此之外，可吸引國際資金，也讓台灣流出去的錢回流，未來不會再大量流出。這個基金平台有助國內基金國際化。個案公司除了支持政府政策在第一階領先掛牌，更是為了讓公司國際化，為自己多開了一通路，同時也為客戶帶來更多的服務。從個案研究法分析，短期規模及交易量可能無法有顯著擴大，但對個案公司除了有無形的廣告效益外，對品牌的提升也有無限的可能。
本研究結果發現，自103年10月27日掛牌以來，成交量並不活絡且市場接受度也不明朗，除了掛牌時間尚短仍需要長期觀察外，本研究觀察到交易成本相對高，未來可免除或降低交易稅才能讓交易活絡；另投資人尚不熟悉此交易平台，因此未來可由主管機關發起相關活動，才能短時間擴及全省並提供相關優惠活動以吸引投資人關注並多舉辦各種競賽、獎勵活動給予媒體曝光的機會且可透過經紀商開辦說明會，使投資人更了解平台交易流程及優勢。

To provide the investment fund beneficiary certificates to the local investors in a quick manner, Gre Tai Securities Market of Taiwan (GTSM) has set up an “Open-ended Fund Trading Platform” as the basis of the platform for trading emerging stocks with reference to the experience of foreign related markets, so that the investors can buy or sell all kinds of funds issued by different investment trust companies by means of the existing securities transaction accounts and the same central depository passbooks in order to simplify the complicated formalities when any investor desires to establish the account at the respective investment trust company. The on-line system of such open-ended fund beneficiary certificates trading platform has been started since October 27, 2014; as a result, any investor may buy or sell the listed open-ended fund beneficiary certificates through the existing OTC trading account.
Through this fund trading platform, both subscription and redemption all only take T+2. It needed to take T+3 before, and the offshore fund even needed to take T+7 or more. The investor can make use of his money efficiently, having the opportunity to create an all-win situation for the investor, the investment trust company as well as the securities company. Moreover, it can attract the international money and can allow the out-flow money to get back Taiwan. In the future, no more great money will flow out, so this platform is helpful for the globalization for the local funds. The case company not only has applied for listing at the first phase in support of the governmental strategy, but also opened a way for the globalization of its own. Meanwhile, it has added more and more services for the customers. With the analysis by case study method, the short-term scale and volume might not be apparently enlarged, but it has intangible propaganda effect for the case company, and the upgrading of brand is also indefinitely possible.
The results of the research found that the volume was not active on this market and the market acceptance was not so high since the listing on October 27, 2014. As the listing time is still short, it needs a long-term observation. Besides, the research also found the trading cost is relatively high. In order to make the market more active, the trading taxes shall be absolved or lowered in the future. On the other hand, most of investors are not so familiar with the trading platform, so the authority-in-charge will start the related programs in order to extend throughout Taiwan at full speed and offer the relevant preferential activities and to appeal to more investors. All kinds of competitions and incentive programs shall be arranged more frequently so as to have the opportunity for exposure through the media. Moreover, the information meeting may be held through the brokers to allow the investors to get more understanding about the processes and edges of the trading platform.

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三、網站部分
1.中華民國證券投資信託暨顧問商業同業公會，http://www.sitca.org.tw/
2.證券櫃枱買賣中心，http://www.otc.org.tw/