「元宇宙」一個集結人類科技創造的數位世界正在持續的發展中，過往人類歷史歷經多次重大演變，由農業到工業革命，由個人電腦到網路資訊爆炸，每個劃時代的革命性轉變都帶給人類社會大幅的改變，「元宇宙」可能正是這個世代進行的革命性變遷，創造新的世界文明發展引動現實世界的轉變，各行各業在元宇宙該如何躬逢其盛，本研究以投資信託產業探討現階段在元宇宙發展的機會與困難，經由相關專業人士深度訪談，以不同視角對於投信產業在元宇宙發展的探討，彙整分析發現現階段有三項主要需要克服面向，包含元宇宙發展未臻成熟，政府法規尚未完備，及投信本身內部的衝擊，並對各面向提出理性分析觀點、實務性作法與未來建議，藉此做出產業發展貢獻。

"Metaverse", a digital world created by human technology, is in continuous development. In the past, human history has undergone many major evolutions, from agriculture to industrial revolution, from personal computers to Internet information explosion. Every epoch-making revolutionary change has Bringing great changes to human society, the "Metaverse" may be the revolutionary change in this generation. The development of a new world civilization leads to changes in the real world. How should all walks of life participate in the development of the Metaverse? Discuss the current opportunities and difficulties in the development of the Metaverse with the Investment Trust Industry, through in-depth interviews with relevant professionals, and discuss the development of the investment trust industry in the Metaverse from different perspectives. The aggregate analysis found that there are three main aspects that need to be overcome at this stage, including the Metaverse. The development of the universe is not yet mature, the government regulations are not yet complete, and the internal impact of the investment trust itself, and put forward rational analysis views, practical practices and future suggestions for all aspects, so as to make contributions to the development of the industry.

中文部分
1. 向安玲、高爽、彭影彤、沈阳(2022)。知识重组与场景再构: 面向数字资源管理的元宇宙。图书情报知识，39(1)，30-38
2. 吳亞馨、朱素玥、方文昌(2008)。網路購物信任與科技接受模式之實證研究。資訊管理學報，15(1)， 123-152
3. 李瑞祥(2021)。區塊鏈在金融場景的應用。Journal of Data Analysis，16(1)， 27-57
4. 李仲彬(2011)。「信任」在電子治理中所扮演的角色：以文獻檢閱爲基礎的初探性分析。公共行政學報，39，105-147
5. 林育滋、許瑋元(2010)。跨組織金融資訊系統之科技意會－以台灣境外基金產業為例。資訊管理學報，17，169-195
6. 范高瑋(2022)。證券市場於元宇宙浪潮下肢可能面貌。證券服務，688，56-65
7. 陳冠宇(2016)。金融技術創新對銀行業與金融監理之影響(碩士論文)。台灣大學經濟學研究所，取自https://0- www.airitilibrary.com.opac.lib.ntnu.edu.tw/ Publication/alDetailedMesh1?DocID=U0001-2406201613585100&PublishTypeID=P003
8. 証券日報(2021) 非同質化權益白皮書正式發布 NFR有望成為探索數字權益的合規手段
https://www.163.com/dy/article/GMA1CS0E0550C0ON.html(最後瀏覽 : 2022/4/24)
9. 楊岳平(2020)。金融科技時代下的金融監管挑戰：論虛擬通貨交易平台的監管架構。臺大法學論叢，49(S)，1309-1396
10. 蔡佩伶(2022)。數位浪潮下的金融－淺談國際虛擬資產發展與監理概況（上）。證券服務，687，48-54

英文部分
1. Bloomberg Intelligence (2021) Metaverse may be $800 billion market, next tech platform
https://www.bloomberg.com/professional/blog/metaverse-may-be-800-billion-market-next-tech-platform/(最後瀏覽 : 2022/4/17)
2. CarStuff (2021) BMW集團與NVIDIA將虛擬工廠規劃提升到新層級 並透過AI實現生產過程的數據隱私
https://www.carstuff.com.tw/topic/item/33839-bmw-nvidia-ai.html (最後瀏覽 : 2022/4/10)
3. Davis, F. D. (1989) Perceived usefulness, perceived ease of use, and user acceptance of information technology. Mis Quarterly, 13(3), 319-339.
4. Decentraland (2022)，Decentraland DAO
https://dao.decentraland.org/en//(最後瀏覽 : 2022/4/22)
5. GameBeat(2021) Roblox CEO Dave Baszucki Believes users will create the metaverse
https://venturebeat.com/2021/01/27/roblox-ceo-dave-baszucki-believes-users-will-create-the-metaverse/ (最後瀏覽 : 2022/3/12)
6. John Roach (2021) Mesh for Microsoft Teams sims to make collaboration in the ‘metaverse’ personal and fun
https://news.microsoft.com/innovation-stories/mesh-for-microsoft-teams/(最後瀏覽 : 2022/3/12)
7. Meta News(2021)，Founder’s Letter 2021
https://about.fb.com/news/2021/10/founders-letter/ (最後瀏覽 : 2022/3/12)
8. Meta News(2021)，Introducing Horizon Workrooms: Remote Collaboration Reimagined
https://about.fb.com/news/2021/08/introducing-horizon-workrooms-remote-collaboration-reimagined/ (最後瀏覽 : 2022/3/12)
9. Meta Quest(2021)，Beat Saber
https://www.oculus.com/beat-saber/ (最後瀏覽 : 2022/3/12)
10. Microsoft Dynamics 365 Blog(2021) Gain a new perspective with Dynamics 365 Connected Spaces
https://cloudblogs.microsoft.com/dynamics365/bdm/2021/11/02/gain-a-new-perspective-with-dynamics-365-connected-spaces/(最後瀏覽 : 2022/4/22)
11. Nvidia Omniverse (2020) 連結並打造創意世界、團隊和數位孿生
https://www.nvidia.com/zh-tw/omniverse/(最後瀏覽 : 2022/4/12)
12. Sebastian Haag, Reiner Anderl (2018)，Digital twin-Proof of concept. Manufacturing Letters, 15(B),64-66.
13. The SANDBOX(2022)，
https://www.sandbox.game/tc/(最後瀏覽 : 2022/4/22)
14. Shaw, F. X. (2021)。微軟雲在Ignite 2021:混合世界中的元界、人工智能和超連接
https://blogs.microsoft.com/blog/2021/11/02/microsoft-cloud-at-ignite-2021-metaverse-ai-and-hyperconnectivity-in-a-hybrid-world/(最後瀏覽 : 2022/3/12)