日本殖民時代初期，東臺灣地區的產業開發，乃放任私人企業經營。然而，東部自然環境惡劣，必須投入大量資本與人力始得以進行。私人企業以營利為目的，對投資東部發展所需的各項建設卻甚為消極，以致於成效不彰。大正末年以來，總督府遂嘗試以國家力量開發東部，但由於經費有限與執行困難，常常在具體調查之後，即無疾而終。 　　昭和十一年（1936），國策會社臺灣拓殖株式會社成立，此時適值東部開發委員會設立以及山地開發計畫之進行，促使臺拓決定經營東臺灣地區。昭和十二年，臺拓於東部正式設置出張所（辦事處）和事業地。臺拓在東臺灣的經營機制，至少有三點特色。一、初期事業的重心雖以農墾事業為中心，但隨著軍需工業需求孔急，事業發展方向有由臺東逐漸轉向花蓮之趨勢。二、臺拓在東部的經營機制，官方色彩濃厚，初期的重要職員幾乎均來自地方官廳。三、東臺灣地區不但是臺拓熱帶栽培業發展的大本營，東部機構更是臺拓南進農墾人力資源的培植所。 　　臺拓在邊陲東部的經營管理機制除了展現其事業規模與發展趨勢之外，也顯示殖民主義之下東部產業開發完全隨著殖民政府政策而起舞。在準戰與戰爭時期下，對於殖民地資源收奪更為迫切，殖民政府乃一改過去放任發展態勢，轉而積極規劃東部產業發展方針。臺拓可說是總督府的替身，不但經營方向完全以總督府政策為指導方針，帶頭發展東部，經營結構也充分受到總督府和地方官廳的影響，而操弄著邊陲地域的產業發展。

The business development of eastern Taiwan was left alone to civilian companies in early Japanese colonization rule. Eastern Taiwan needed a huge amount of capital investment and manpower to manage this area, because of the poor natural environ ment. Since the goal of private companies was to make as much profit as possible, they never invested enough in eastern Taiwan's development. This is the reason why they worked without much result. The Government-general of Taiwan tried to exploit eastern Taiwan with the power of state from the late Taisho period, but due to a limited budget and execution difficulties it failed miserably. In 1936 a national policy company, Taiwan Development Company (TDC), was established. It was at the same time that the Eastern Taiwan Development Committee was founded and a plan for the mountainous region's development unfolded. For this reason, TDC decided to manage the business of eastern Taiwan. In 1937 TDC set up some offices and begun the undertaking of land in eastern Taiwan under three characteristics of management. First, the heart of business was in land clearing during the primary stage, but following the needs of military industry, the develop- ment of the regions business changed from Taitung to Hualien. Second, The manage- ment of TDC in eastern Taiwan was obviously official in nature. Third, eastern Taiwan was the headquarters of TDC's tropical cultivation business and the offices of TDC located in eastern Taiwan were the homes that fostered the manpower of agriculture cultivation. The company's enterprise in eastern Taiwan presents us with an example of a wartime colonizing government that had tapped its resources enthusiastically in its colonized frontier. TDC was simply a substitute of the colonization government, taking the lead to develop eastern Taiwan. The managing structure and operations were of course totally influenced by the colonial government and local authorities.

臺灣拓殖株式會社;東臺灣;東臺灣開發委員會;山地開發計畫;國策會社;邊陲;殖民政府

Taiwan Development Company; eastern Taiwan; tropical cultivation; regional development; Eastern Taiwan Development Committee; the plan of mountainous region development; National policy company; colonization government