臺灣是事實上的（de facto）獨立國家，然而其法理上的（de jure）獨立地位在中國打壓之下並不被國際廣泛承認。長久以來，臺灣藉由援助邦交國來換取外交承認，形成「建交導向」的援外政策；然而過去十多年來，在論述上、制度上和實踐上出現一系列改革，呼應美歐澳日等理念相近國家的價值，也就是經濟合作發展組織（Organisation for Economic Cooperation and Development）的國際援助典則。本文主張這是從「建交導向」延伸到「發展導向」，主要透過與理念相近國家共同推動三邊與多邊合作，使臺灣參與更多國際事務。另外，在延伸「發展導向」的過程，出現兩種安全概念。其一，是本就預期透過各類援助，協助區域繁榮與安全穩定；其二，則是在過程建立互信，在特定國際局勢下讓理念相近國家也願意以行動來支持臺灣安全。

Taiwan is a de facto independent country, but its de jure independence status is not widely recognized by the international society under the suppression of China. In the past, Taiwan used aid to exchange diplomatic recognition from its aid recipient countries, forming an “aid for diplomacy” aid policy. However, since the late 2000s, Taiwan’s aid policy has undergone a series of reforms regarding discourses, legal frameworks, and practices. Such reform applied the international aid regime established by like-minded countries (such as the United States, European countries, Australia, and Japan, most of which belong to the Organization for Economic Co-operation and Development (OECD)). This paper argues that, for breaking international isolation, Taiwan’s aid policy has extended from “aid for diplomacy” to “aid for development” through establishing multiple trilateral and bilateral cooperation with likeminded countries. In addition, there are two concepts of security behind the “aid for development” policy. On the one hand, Taiwan aims to facilitate regional stability and prosperity through international development efforts; on the other hand, through constructing mutual trust on the basis of those “aid for development” projects, Taiwan’s security is further committed by like-minded countries to respond to the threat of China.