這項研究的目的是確定呈現尼加拉瓜與台灣之間的經貿關係發展的不同特點，以及觀察其生長，查明參與這個充滿活力和機遇的市場提出了利用金融工具，如主公司利用保理增加出口和/或國家之間的進口水平，創造可行和現實的建議參與將發展路徑的實施，如尼加拉瓜中美洲國家，進一步發展和加強在台灣和拉丁美洲之間的政治關係。

The purpose of this study is to identify the different characteristics that presents the development of trade relations between Nicaragua and Taiwan , as well as observe their growth , identifying the main companies involved in this dynamic and opportunities presented by the market for use financial tools such as the use of factoring to increase the level of exports and / or imports between countries , creating viable and realistic proposals involvement will the implementation of development paths for such as Nicaragua Central American countries , and further growth and strengthening in political relations between Taiwan and Latin America

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[6] European Centre for International Political Economy (ECIPE), Occasional paper 03/2012, “After Cross-strait Rapprochement: A Conceptual Analysis of Potential Gains to Europe from China-Taiwan economic Cooperation” International Institute for Management and Development (IMD), Global Competitiveness Yearbook 2013
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[11] Barkley Clark, Esq, International Factoring Association ,FACTORING: KEY ISSUES UNDER THE UCC, http://www.factoring.org/newsletters/commercial_factor04-04.pdf, March 2016
[12] David Rains is the managing director of MRI/Commercial Finance Consultant. He can be reached at (972) 203-6064 or by email at dar@ablfactoring.com.
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[17] LAW No. 561 THE PRESIDENT OF THE REPUBLIC OF NICARAGUA THE NATIONAL ASSEMBLY OF THE REPUBLIC OF NICARAGUA Given in the city of Managua , in the Hall of Sessions of the National Assembly, the twenty-seven days of October in the year two thousand and five. RENE Téllez President of the National Assembly , MARY HELP OF GERMAN Secretary National Assemblyhttp://www.superintendencia.gob.ni/documentos/marco_legal/generales/ley561.pdf, March 2016
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[19] UNIDROIT CONVENTION ON INTERNATIONAL FACTORING (OTTAWA, 28 MAY 1988) Last Updated: 25 September 2013
[20] Regulations Governing Foreign Exchange Business of Banking Enterprises, Central Bank of the Republic of China (Taiwan) ( 中央銀行 ), Article 8,35,34. http://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pc=G0450011&k1=BANK&k2=INTERNATIONAL&k3=&k4 March 2016
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