健全農業金融發展向是維繫農業永續發展重要課題。近年來台灣農業金融最重要的改革為2003年通過「農業金融法」、2005年成立全國農業金庫，確立二級制之農業金融體系，上層機構為農業金庫，下層機構為農漁會信用部。農業金融體系建立迄今已屆滿3年，農業金庫的經營亦在逐步拓展中；然而面對激烈的金融競爭環境，如何提升農業金融機構之獲利性與競爭力，以及體制上的缺失應如何改善，依然是我國農業金融發展重要課題。本文主要從台灣上層農業金融機構觀點探討農業金庫之發展與挑戰，進而以台灣發展經驗作為中國農業金融體制之借鏡，並提出制度面之相關建議。 Healthy agricultural finance development is always an important issue for supporting sustainable agricultural development. Recently the major reformation of agricultural finance in Taiwan has been the ”Agricultural Finance Act” promulgated in 2003. The establishment of the Agricultural Bank of Taiwan in 2005 designated a two-tier hierarchy agricultural finance system in which the upper tier is the Agricultural Bank of Taiwan, and the lower tier is the Credit Department of Farmers' and Fishermen's Associations. The agriculture finance system has been established for three years, and the operation of the Agricultural Bank of Taiwan is still under review. In a highly competitive banking environment, how to increase profitability and operational efficiency, and how to correct the existing problems of the system are still the major issues for the development agricultural finance in Taiwan. This paper focuses on investigating the Agricultural Bank of Taiwan's development and challenges from the upper-tier agricultural financial institution's point of view. This development experience in Taiwan can be a reference for the agricultural financial system in Mainland China and some suggestions of that system are provided accordingly.