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戰後臺灣菸酒公賣局及其檔案簡介

Introduction of the Records of Taiwan Tobacco and Wine Monopoly Bureau in the Post-War Era

摘要


戰後臺灣經濟的穩定與發展,不同產業類別的公營事業幾乎扮演該產業的主角;公營事業的發展歷程,往往也可視為該產業的發展史。本文試以戰後臺灣菸酒檔案之價值與運用為題,首先簡述臺灣省菸酒公賣局的歷史沿革與時代任務,然後介述菸酒檔案類別與內容,希望讓更多有志研究者以及相關產業從業人員,先瞭解一手史料內容,繼而進行後續其他議題研究。

並列摘要


Taiwan economy had been growing steadily and prosperously since the end of World War II. At that time, government-owned enterprises played key roles in various industries. Therefore, the history of a government-owned enterprise in a specific industry often could represent the development history of the industry. This article attempts to outline the history of Taiwan Tobacco and Wine Monopoly Bureau History and contemporary tasks, and then introduce the categories and values of records of Taiwan Tobacco and Wine in the postwar era. This study intends to make more researchers and practitioners interested in this field understand firsthand historical context, so that they can conduct follow-up studies on other related topics.

參考文獻


張則堯(1979)。財政學原理。臺北:三民出版社。
葉淑貞(1993)。日據臺灣租稅結構之分析。經濟論文叢刊。21(2),224。
陳鳴鐘編、陳興唐編(1989)。臺灣光復和光復後五年省情。南京:南京出版社。
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臺灣省菸酒公賣局(1950)。臺灣省政府成立以來之菸酒公賣概況。臺灣銀行季刊。2(2),135-136。

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