Ever since November 1945 when Taiwan Trade Bureau was first established, it had aroused pretty much negative evaluation and opposing voices. It was defied as having too much power with too little function to protect and plan for the development of economy. Instead, it became a monopoly organization, concerned with its profits only and lending little support to the people. However, how was it initiated? What was the rationale for its establishment? Was it a product of the time? Why didn't it perform its duty to develop economy? These are the questions that this paper wishes to address.