根據Bischler(1989) 所發表之Marchantia L., 澳亞地區之地錢植物共有三十四種，而台灣地錢屬 (Marchantia) 植物有六分類群，包括有東亞地錢(M. emarginata subsp. tosana)、台灣地錢(M. formosana)、風兜粗裂地錢 (M. paleacea subsp. diptera)、粗裂地錢(M. paleacea subsp. palaeacea)、羽狀地錢(M. pinnata)及地錢(M. polymorpha)。但風兜粗裂地錢因無標本確認，是否存在台灣，還有待證實。
比起地錢屬植物形態的研究文獻，分子親緣關係之研究文獻及內容完整性相對的不足，因此，本論文將著重於重建台灣地錢植物之親緣關係樹及探討Bischler於1989年所提出之地錢屬內分類系統的相互關係；本研究利用光學顯微鏡、解剖顯微鏡及掃描式電子顯微鏡對外部形態、孢子及彈絲進行觀察；分子分析的部分則是利用葉綠體之DNA trnL- trnF, rbcL及細胞核DNA ITS2，來重建台灣地錢屬植物之親緣關係樹。
親緣關係樹結果顯示台灣地錢屬分兩群，一群包括地錢及粗裂地錢，另外一群包括台灣地錢，羽狀地錢，及東亞地錢，此結果建議修正Bischler於1989年提出之地錢屬內分類系統；另外，屬於地錢科之 Preissia及 Bucegia 與台灣地錢，羽狀地錢，及東亞地錢形成一個支序，造成Marchantia, Preissia及Bucegia 三屬之間的界定混淆，本論文建議兩種處理方式：（1）將三群歸類於同一屬，Marchantia；（2）保留Preissia, Bucegia，把Marchantia 屬留給M. polymorpha, M. paleacea subsp. paleacea；將M. emarginata subsp. tosana, M. formosana, M. pinnata另外歸為一屬，Chlamidium。本論文也顯示，台灣之粗裂地錢變異頗大，值得多加注意。

According to the research on Marchantia L. (Bischler;1989), 34 species of Marchantia were recorded in Asiatic and Oceanic areas. Six taxa in five species of Marchantia were recorded (Wang et al., 2011) and recognized in Taiwan based on morphology (Bishler, 1989). They are M. emarginata subsp. tosana, M. formosana, M. paleacea subsp. diptera, M. paleacea subsp. paleacea, M. pinnata and M. polymorpha. Owing to lack of specimens collected from Taiwan, M. paleacea subsp. dipteral is not treated here.
Much researches have been done on morphology of Machantia while molecular works are rather scarce. Therefore, this work focuses on reconstructing the phynogenetic tree of Marchantia in Taiwan and uses it as baseis to compare the relationship of the studing group with the taxonomic system of Marchantia offered by Bischler in 1989. Light microscopic, stereomicroscope and scanning electron microscope(SEM) were used to observe morphology of spores and elaters of Machantia. For molecular studies, trnL-trnF, rbcL sequences of chloroplast DNA and ITS2 sequences of nucleus DNA were used to examine if both morphological and molecular characters are congruent.
The results reveal two distinguished clades. One clade includes M. polymorpha and M. paleaceae subsp. paleacea. The other clade includes M. emarginata subsp. tosana, M. formosana and M. pinnata. Thus the infrageneric system proposed by Bischler in 1989 should be modified. Marchantia, Preissia and Bucegia belong to the family Marchantiaceae, but Preissia and Bucegia are grouped with one clade of Marchantia which blurred the circumscription of three genera. This paper proposed two ways of taxonomic treatment of Marchantia, Preissia, Bucegia, (1) The three groups are classified in the same genus, Marchantia, (2) Reserving genera of Preissia, Bucegia, and reserved Marchantia to M. polymorpha and M. paleacea subsp. paleacea, raising M. emarginata subsp. tosana, M. formosana and M. pinnata to other genus, Chlamidium. In addition, our results reveal that M. paleaceae subsp. paleacea in Taiwan are variable and need further attention.

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