本文主要根據中央研究院臺灣史研究所典藏未刊之「保密局臺灣站二二八相關檔案」及其他相關檔案史料，建構二二八事件期間全臺各地所成立的「二二八事件處理委員會」。根據史料顯示，除臺北二二八事件處理委員會外，全臺各地尚有26個處委會。各地處委會或多或少以臺北處委會為「領導中心」，其可視為省級單位，另有屬縣市（第二）層級的處委會14個，屬鄉鎮（第三）層級者12個，全臺總計27個。事件期間，臺北處委會與各地處委會，分別擔負整合民意、維持治安與進行政治改革的責任。這些處委會的組織架構及成員如何？屬縣市及鄉鎮層級的處委會與臺北處委會如何互動？他們在事件中的角色又如何？都很值得關注。據本文研究發現，臺北處委會雖無領導全省各地處委會之實，但隱然是各地處委會的「領導中心」，故事件期間常見有派員前往臺北聯絡者。各處委會之名單，主要來自分布在全臺各地的情治人員提供之「密報」，其中不無虛構造假的情況。各處委會組織中，糧食組因與民食有關，治安組常擁有武器，最值得重視。因二二八事件處理委員會經常遭情治人員滲透，故其命運早在籌組階段就已種下悲劇收場的種子。

With reference to the unpublished confidential files of the 228 Incident kept by the Secrets Bureau, Taiwan Branch and other related historical resources, this articles examines the 228 Incident Settlement Committees established all over Taiwan. In addition to the 228 Incident Settlement Committee in Taipei, which functioned like the headquarters at the provincial level, there were 26 other settlement committees, with 14 in counties and cities and 12 in villages and towns. During the outbreak of the 228 Incident, these 27 committees undertook the responsibilities of collecting public opinions, maintaining social order and carrying out political reforms. The members and organizational structure of these committees, their roles and their interactions are all issues worthy of further study. It was found that although the 228 Incident Settlement Committee in Taipei did not have any actual power as the control center, it did play the leading and coordinating role. The lists of committee members came mainly from “confidential reports” of intelligence agents but the authenticity of the lists was questionable. Among all the groups in the committee, the two noteworthy ones were the Provision Group which controlled food supply while the Security Group which possessed arms and weapons. The committees were often infiltrated by intelligence agents, revealing that seeds for doom had been sown since their establishment.

二二八事件;緝煙血案調查委員會;二二八事件處理委員會;情治人員

228 Incident; Cigarette and Murder Investigation Committee; 228 Incident Settlement Committee; Intelligence Agent