長久以來，藝術品文雅時尚的代名詞，因為藝術品價格昂貴，其中內含的專業知識高深常高於一般日常生活範圍，古往今來大多是社會上中上階層，文人雅士所樂於享受的興趣嗜好；其後衍生出拍賣交易活動，進而發展出迷人又獲利的藝術投資。藝術品收藏的世界總與富人產生關聯，藝術欣賞與鑑賞的樂趣之外，這幾年隨著市場上投入的喜愛者越來越多之外，投資藝術品延伸投資價值的同時，還有連接產生社會名人收藏效益，實乃極度專業之名利雙收領域；名貴藝術品的擁有者，多為具社會地位的象徵，而擁有藝術收藏無形中營造出深具品味成功人士的形象產生了交互影響；但是藝術是小眾市場，人們對於藝術品的認識欣賞與鑑賞鑑價能力還有待努力空間！目前越來越多的人投入收藏藝術品的行列，希望通過藝術品內涵的欣賞、美學鑑賞眼光，讓自己的人生憑添豐富色彩。
藝術品無法估價也很難如金融市場般有明確的獲利估算，隨著拍賣公司成立，藝術拍賣會的興起、拍賣會交易中公布的成交價金額，雖然此成交價無法等值地代表就是藝術品本身的價值，但是藝術拍賣會的角色類似金融交易所的身分，作為公開價位搓合的交換中心，其公開透明地自由競標執行運作，深具公正公開交易原則，其藝術品所公佈的成交數據，正可以做為藝術品價格的數據，成為藝術投資獲利與否的準則！
中國改革開放之後帶來了社會經濟繁榮的景象，政府為了避免景氣過熱所帶來的通貨膨脹，施行「宏觀調控」針對固定資產投資規模做控制以遏制資本市場的投機事業、地區的盲目投資及低水準的重複建設，而採取「緊縮信貸、限制買賣、建造豪華房產」，利用加高投資門檻為過熱的經濟降溫；另外也因著中國大陸經濟起飛生活富足之後，開始要找回中華民族歷史文化的自信加之與世界接軌同步進展的企圖心。在傳統投資管道（房地產、金融工具）逐漸飽和之際，大力提倡藝術投資風潮興起，因為藝術收藏除了提升生活美學之外，更具有豐厚的投資獲利，藝術品是具單一且不可複製與再生的形式，在市場上本就具有增值空間，尤其藝術鑑定專業知識在市場上具不對稱性特質，故亦產生高額價差，尤其創作藝術品的角度言，創作者需要長時間的專業知識的累積與創作意涵之醞釀，每隔一段時間在市場上做推薦展現，將作品推廣至畫廊或文物店等一級市場，再視市場供需的多寡自由競爭產生投資利潤。
台灣礙於藝術市場狹小與金融法規限制，有關藝術投資市場的可能發展的遠景，還有許多再研究與討論的空間。不管哪個國家，地區，文化，當地的文化藝術會因為其國力強盛而被關注，接著會產生藝術投資性等商業獲利！
本研究目的在於以個案研究法延伸所會面臨的藝術投資策略的發展現況與未來相關藝術投資會的相關發展議題！
本研究以個案公司被委託協助第二代收藏家，處理父親輩遺留下來的藝術品，回到二級市場進行交易的過程為主軸，藉以串聯影響藝術投資的相關因素與未來發展具關連性面向的考量點。
從傳統藝術畫作在一級市場與二級市場交易買賣，獲取價差利潤的模式到未來藝術品結合科技區塊鍊的行銷策略，以期發展出更多元的行銷模式；藝術創作從媒材創作到結合科技元素，進而對藝術品的影響；從討論藝術品能否形成共同認定的市場價格，到討論藝術金融化的可能性；藝術品之投資金流與稅負考量和以虛擬貨幣去中心化，取代貨幣轉帳有確定金流的可能性發展。
本論文以近10年發表的藝術專業論文期刊為主。

For a long time, works of art have been synonymous with elegance and fashion, because works of art are expensive, and the professional knowledge contained in them is often higher than the scope of ordinary daily life. Throughout the ages, most of them are the hobbies and hobbies enjoyed by the middle and upper classes in society and literati; then came the auction trade, which led to the development of a fascinating and profitable art investment.
The world of art collection is always associated with the rich. In addition to the pleasure of art appreciation and appreciation, as more and more lovers have invested in the market in recent years, while investing in art to extend the investment value, there are also Linking produces social celebrity collection benefits, which is an extremely professional field of fame and fortune; owners of expensive works of art are mostly symbols of social status, and the possession of art collections creates an image of a successful person with great taste and has an interactive effect; but art is a niche market, and people's understanding and appreciation of artworks and their ability to appreciate and appraise them still have room for effort! At present, more and more people are investing in the ranks of collecting artworks, hoping to enrich their lives through appreciation of the connotation of artworks and aesthetic appreciation.
In the past, works of art could not be valued, and it was difficult to have a clear profit estimate like the financial market. With the establishment of auction companies, the rise of art auctions, and the amount of transaction prices announced in auction transactions, although the transaction prices cannot be equivalent The local representative is the value of the artwork itself, but the role of the art auction is similar to the status of a financial exchange. As an exchange center for public price matching, it operates openly and transparently, free bidding, and has a fair and open trading principle. The announced transaction data can be used as the price data of artworks, and become the criterion of whether art investment is profitable or not! After China's reform and opening up, the social and economic prosperity has been brought about. In order to avoid the inflation caused by the overheating of the economy, the government has implemented "macro-control" to control the scale of investment in fixed assets to curb speculation in the capital market, blind investment in the region, and Low-level redundant construction, and adopt "tightening credit, restricting trading, and building luxury real estate" to cool down the overheated economy by raising investment thresholds; in addition, after China's economy took off and life was rich, it began to regain the confidence in the history and culture of the Chinese nation and the ambition to keep pace with the world.
When the traditional investment channels are gradually saturated, the rise of art investment is vigorously advocated, because art collection not only enhances the aesthetics of life, but also has rich investment profits. Art is a single form that cannot be copied and reproduced. There is room for value-added, especially the professional knowledge of art appraisal is asymmetrical in the market, so there is also a high price difference, especially from the perspective of creating artworks, creators need a long time to accumulate professional knowledge and brew the meaning of creation , make recommendations in the market every once in a while, promote the works to primary markets such as galleries or cultural relics stores, and then freely compete according to the market supply and demand to generate investment profits.

Due to the small art market in Taiwan, the restrictions of financial regulations, and the prospect of the possible development of the art investment market, there is still a lot of room for further research and discussion. If you are noticed, then you will generate commercial profits such as art investment! The purpose of this research is to discuss the development status of art investment strategies in the art market and the development issues that will be extended in the future related to art investment with a case study method! This research focuses on the fact that the case company is entrusted to assist the second-generation collectors, deal with the artworks left by their fathers, and return to the secondary market transaction process, so as to connect the relevant factors of current art investment and the considerations related to future development.
For example, traditional art paintings are traded in the primary market and the secondary market to obtain price difference profit models; in the future, artworks will be combined with the technology block chain marketing strategy to develop more diverse marketing models; in terms of artistic creation, from the creation of traditional media to the influence of combining technological elements to present artworks; from discussing whether artworks can form a commonly recognized market price to discussing the possibility of art financialization; the investment flow and tax considerations of artworks and the possibility of decentralization with virtual currency to replace the flow of currency transfer.
This thesis mainly focuses on art professional paper journals published in the past 10 years.

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