金融監理制度的良窳對於一國金融市場之健全發展有深遠的影響。隨著金 融業逐漸朝向多角化經營以及金融商品之界線日益模糊，我國追隨國際間金融 監理一元化的浪潮，於2004年7月1日成立行政院金融監督管理委員會整合國 内金融監理。受到2007年全球金融海嘯之影響，各國紛紛採取一連串的金融 監理改革措施，避免再次爆發類似危機。本文首先從國際組織有關金融監理制 度之建議出發，進而探討英美兩國在金融海嘯後所進行的金融監理改革措施。 最後針對我國現行金融監理制度之缺失，提出改進之道，以期我國金融監理制 度能充分發揮功能。

An effective system of financial supervision has a significant influence on the development of financial markets. With the rise of financial conglomerates and the blurring distinctions between the various classes of financial institutions, a number of countries have adopted the unified financial supervision. Taiwan, following this trend, established the Financial Supervisory Commission on July 1, 2004 to consolidate the supervision of banking, securities and insurance sectors, and to act as a single regulator for all of these industries. Recently, due to the influence of global financial crisis which started in 2007, most countries take a series of measures to improve their financial supervision. This article will first explore the international organizations' suggestions regarding financial supervision. Then, it will examine the financial supervision in the U.S. and Britain, and the measures taken by both countries to improve their financial supervision. Finally, this article will discuss the problems under our system and offer suggestions for improving Taiwan's financial supervision.