|Abstract: ||私募股權基金(Private Equity Fund)始於1990年代的歐美市場，歷經數十年時間的發展，歐美等市場已步入成熟或茁壯階段，而亞洲市場則仍處於萌芽發展階段。|
最後，本文將依照文中討論分析之內容，歸結本研究的結論，並為未來研究與國內的私募股權基金發展提出建議。;Private Equity Funds have been existing in America and Euro capital market since 1990s. After decades of development, Industry has been thrived. However, the Asian market still stay in the embryonic stage.
In recently, Taiwan’s economy is facing industry restructuring and low economic growth problem, leading the capital markets became weakly, so that the majority of listed companies PE ratio is low, resulting in difficult enterprises to obtain funds in the open market; domestic venture capital investment dropped the subject, the funds raised is not easy, and because of weak capital markets, making the value of the stock after the companies listed below the status of pre-IPO, resulting in investment losses, so venture capital is turning into a form of private equity funds, therefore, for private equity funds the domestic capital market, the role of growing importance, also suffered more and more attention.
This paper explore the definition of private equity fund, and analysis the industry development problem in Taiwan, try to figure out the issue, can fund-raising improve operating performance? And for the “limited Partnership Act” of 2015 by legislative reasons, course and with the international community, “limited Partnership Act”; the relevant norms for comparison.
Finally, the text will be discussed in accordance with the content analysis, the conclusions of this study comes down, and make recommendations for future research and the development of the domestic private equity fund.