臺灣在2003年7月23日正式公布「不動產證券化條例」的實施，「證券化」開始可做為臺灣解決閒置資金、增加投資管道的新金融制度，更能夠聚集民眾資金活絡國內房地產市場。
富邦建經考量當時國內的總體經濟發展規模，及國內可證券化的投資等級商用不動產之物件（包含商辦大樓、飯店、商場、廠辦、物流中心等），2005年推出臺灣第一檔公開上市的不動產投資信託基金－富邦一號之際，即造成熱烈申購潮，募集金額額滿達新臺幣58.3億元，顯示投資人看好臺北市未來商用不動產市場的揚升力道。
本研究係採個案方式，探討富邦建經繼富邦一號之後，再度規劃設計第二檔不動產投資信託基金時所面臨的問題與風險，及申請募集富邦二號送件前的過程，對於物業類型的區隔、標的物的遴選、標的物的評價、收入的來源及收益率的預估予以說明，使對於想投資不動產或不動產相關類股，卻又擔心投資金額較高及風險較大的投資人，對可小額投資、波動又相對穩定的另類選擇，不動產投資信託基金（REIT）更臻了解。

The Taiwan government formally declared the decree of real estate securitization to become effective in July 23 2003 . This act could enable a new market of financing of real estate and could also provide a new investment choice for idle money in real estate market.

After considering of the scale of macroeconomics growth rate and accessible objects of real estate securitization such as commercial multi-storey buildings, hotels, bazaars, factories, delivering centers……etc, Fubon Construction released the first public offering real estate investment trust - Fubon No.1 in Taiwan in 2005. This new release resulted in a great mass fervor of investors and raised an enormous high amount of fund up to 5.83 billion which could be view as a coming bull market of commercial real estate in Taipei from the point of view of investors.

This study took an empirical way to probe into problems and risks faced by Fubon Construction which were incurred as they planned to release the Fubon No.2 real estate investment trust after a great success of Fubon No.1. The study involved illustration of the application process of releasing this real estate investment trust, how to segment different business types of objects, selection of objects, valuation of objects, and also the source of revenue and the estimated yield rate. This study expected to provide another way of investment for household investors who were interested in investing in real estate and related market but who were fear for risks of huge amount investment and high volatility. The amount of fund required to invest in Real estate investment trust（REIT）was less and the volatility was also relatively low, and those characteristics made REITs become an great alternative of household investment.

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