Although there exists an antinomy in the current political and economic relations between Taiwan and Mainland China, discussion on promoting confidence building measures is still a crucial agenda in the academic arena. This article describes and explains the meanings and implications of confidence building measures under the ECFA in the context of developmental relations in the Taiwan Strait. Literature review of the concepts and practices of confidence building measures is briefly explained and summarized in the first section. In the second part, based on the Bureau of Foreign Trade database, the potential economic benefits of ECFA for Taiwan are discussed. Finally, this article argues that ECFA could be considered a confidence building measure in process. Policy implications for future development are outlined in conclusion.兩岸政治與經濟關係現階段雖呈現「二律背反」的現象，兩岸學者在推動兩岸互信機制的討論卻未曾間斷。本文從兩岸關係發展的脈絡中，闡述ECFA對兩岸建構互信機制之意涵。首先，本文回顧學界對信心建立措施之研究文獻，說明互信機制之相關理論與實務；其次，以經濟部國際貿易局統計資料為基礎，探討兩岸簽署ECFA對我國經貿發展之實質效益；再者，結合學理與實務，說明兩岸ECFA從協商、簽署到執行之過程，實質上可視為廣義之信心建立措施的具體實踐；最後，總結討論提出相關政策芻議，以及對兩岸互信機制未來發展前景之觀點
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