摘要： 台湾地区对美国金融法律理念有一个逐渐认同的经过：美援时期，在台湾对美援急迫需求和高度依赖的情况下，通过台美双方的“关援条约”、美援组织来影响台湾金融立法；美援结束后，美方又利用对台湾贸易报复性手段及台湾加入WTO的需求使其金融法律体系更加符合美方的要求。总之，台湾地区的金融立法有着深深的美式烙印。

关键词: 法律继受 , 美国 , 台湾金融法律

Abstract: Taiwan gradually followed the ideology behind America’finance laws．During the period of American Aid，on the condition of urgent need and high depending on American Aid，the financial legislation of Taiwan was affected by American Aid Treaty and American Aid Organization；After the period of American Aid，USA made the financial legal system of Taiwan more conform to itself by retaliatory measures and entry WTO need of Taiwan．

Key words: Succession of law, America, Taiwan Financial Legislation and Practice