SemesterSpring Semester, 2025
DepartmentProgram(undergraduate level)
Course NameTrends in Virtual Asset and Real-World Asset Tokenization
InstructorCHENG HSU-KAO
Credit3.0
Course TypeElective
Prerequisite
Course Objective
Course Description
Course Schedule
























































































































Week



Topic



Content and Reading Assignment



Teaching Activities and Homework



1



Course Introduction and Tokenization Overview




  1. Opportunities and Challenges of Tokenization

  2. Explore tokenization potential in a specific industry



 



2



Blockchain Basics and Virtual Asset Operations




  1. Smart Contracts and Asset Management

  2. Simple smart contract design demonstration



 



3



Logic and Applications of Real-World Asset Tokenization



Case Study: Real estate tokenization



 



4



Tokenomics and Market Mechanisms



Discussion: Compare advantages and disadvantages of various token models



 



5



Regulatory and Compliance Frameworks



Guest Lecture: Blockchain compliance practices



 



6



Accounting and Taxation for Virtual Assets



 Guidelines for Taxation of Digital Assets



 



7



Case Studies on Merging Physical and Virtual Assets



Case Study: Tokenization of art and commodities



 



8



Decentralized Finance (DeFi) and Tokenization



Assignment: Simulate decentralized asset trading



 



9



Midterm Exam and Review



 



 



10



Tools for Tokenization Implementation



Practical: Designing an ERC-20 token with Solidity



 



11



Cross-Chain Technologies and Multi-Chain Asset Management



Activity: Developing tokenization solutions



 



12



Digital Identity and Compliance Technologies



Reading: Digital Identity and KYC Frameworks



 



13



Impact of Tokenization on Global Financial Markets



Discussion: CBDCs and commercial tokenization



 



14



Initial Group Project Presentations



Group Activity: Project planning and feedback



 



15



Cutting-Edge Applications: Metaverse and NFT Assetization



Case Study: Virtual land and digital collectibles



 



16



Social and Environmental Impact of Tokenization



Discussion: ESG integration with tokenization technologies



 



17



Final Group Project Presentations



Group Presentation



 



18



Final Group Project Presentations



Group Presentation



 



Teaching Methods
Teaching Assistant
Requirement/Grading

  1. Midterm Exam: 25%

  2. Final Project Report: 30%

  3. Participation and Discussion: 15%

  4. Group Assignments and Case Studies: 20%

  5. In-class Quizzes: 10%


Textbook & Reference

-洗錢防制、監理科技與金融科技,月旦會計實務研究



-布局2020金融科技專利挑戰與機會,月旦會計實務研究



-科技巨頭因應數位稅之應對策略從臉書幣Libra的誕生,月旦會計實務研究



-金融科技新創常見法律財會議題,月旦會計實務研究



-金融科技新興商業模式與財務報表之表達與揭露,月旦會計實務研究



-科技金融與稅務改革,月旦會計實務研究



-數位貨幣課稅與責務,月旦財稅實務釋評



-金融科技技術概覽(1)-以分散式帳本區塊鏈技術為例,月旦會計財稅網



-金融科技技術概覽(2)-智能合約簡述,月旦會計財稅網



-金融科技技術概覽(3)-虛擬貨幣與數位經濟,月旦會計財稅網



-金融科技技術概覽(4)-虛擬資產(數位資產)與錢包,月旦會計財稅網



-金融科技技術概覽(5)-人工智慧技術與2019金融科技趨勢,月旦會計財稅



-金融科技技術概覽(6)-運用在財會金融中的人工智慧技術與智能語音裝置,月旦會計財稅網



-金融科技技術概覽(7)-數位資產、分散式帳本與密碼學技術,月旦會計財稅網



-金融科技技術概覽(8)-應用金融科技、技術會計師日業務月旦會計財稅網



-金融科技技術概覽(9)-台灣虛擬資產相關管理規劃,月旦會計財稅網



-金融科技技術概覽(10)-區塊鏈技術之政府監理與業者應對,月旦會計財稅網



-金融科技技術概覽(11)-智能合約中之重要類型比較分析,月旦會計財稅網



-金融科技技術概覽(12)-共識機制之工作量證明介紹,月旦會計財稅網



-金融科技技術概覽(13)-智能合約審計()月旦會計財稅網



-金融科技技術概覽(14)-智能合約審計()月旦會計財稅網



-當科技與金融服務結合-金融技發展與未來,科學月刊(合著)



-供應鏈金融結合區塊鏈強化風險管控,台灣銀行家(合著)



-從商業財務到遺囑財產-現代的監理科技與未來發展,科學月刊(合著)



-公司法修法與新創公司(文章收錄)



-迎戰新時代:綠色新視野與金融科技(文章收錄)



-金融科技領域之洗錢防制議題【科技金融會計師/鄭旭高專欄】,Hinet



-金融科技與中央銀行角色【科技金融會計師/鄭高專欄】,番薯藤



-數位貨幣下的金融科技稅務【科技金融會計師/鄭旭高專欄】,大成報



-2019中小企業數位轉型投資與發展:聯手打造科技新台灣【科技金融會计師/鄭旭高專欄】,Line Today



-2019金融科技與區塊發展趨勢【科技融會計師/鄭高專欄】,Line Today



-區塊鏈與金融科技對實體經濟的影響?



-政府搭平台業者賺外匯-2019台灣如何透金融科技殺出重圍?, Line Today



-政治、房地產或農業的轉型創新:以區塊鏈技術探討之), Line Today



-2018金融科技發展回顧與展望-淺談STO(Security Token Offering), Line Today


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