二次世界大戰結束後，以陳儀為首的臺灣省行政長官公署成為治臺的最高組織，國民政府並賦予陳儀指揮、監督駐臺中央機關之權限。法理上，陳儀握有治臺最高且權衡行事之權力。本文即以中央駐臺海關為焦點，從戰後的接收與貿易管制政策二個層面，來考察陳儀與省署能否貫徹法理上所賦予指揮、監督駐臺中央機構的功能。 　　從海關的檔案資料顯示，海關與省署從資產的接收即出現頗大的爭執，進而擴大到對於港口實質控管權歸屬的問題，甚至對於臺灣主要經濟產物米、糖，以及工業材料等重建物資的貿易管制政策，雙方也呈現嚴重的落差，以至於落實在臺灣的統治上，陳儀與省署明顯無法對於駐臺中央機構做有效的指揮與監督。這樣的結果，當然是兩岸分隔50年期間，日治臺灣與國府中國各已發展出一套統治的機制，而戰後這兩套制度勢必會在臺灣產生摩擦，這也是臺灣設置「臺灣省行政長官公署」此一特別行政組織的意義。只是在實質的統治上，國民政府本身尚未能法制化，而使法理上陳儀應有的權力難以落實，並導致陳儀治臺期間，地方省署與中央海關的矛盾、衝突不斷，嚴重影響貿易管制的成效。

After World War II, Taiwan Provincial Government with Chen I as the leader became the highest governing authority of Taiwan, and the Koumintang Central Government in Nanking authorized Chen I to direct and supervise all of its subsidiary institutions on the island. Legally and administratively speaking, Chen I held the highest authority in Taiwan. The focus of this paper is the Taiwan Inspectorate General of Customs, a Central Government subsidiary institution, which took over the Customs affairs from the Japanese and also oversaw Taiwan's post WWII trade policy. The paper also evaluates Chen I's administrative and supervisory abilities over such a Central Government institution. Based upon available Customs archival materials, there were serious disagree- ments between Taiwan Provincial Government and Taiwan Inspectorate General of Customs, ranging from who should own and manage the Japanese Customs property and who had the jurisdiction over the island's harbors, to the trade policy and supervi- sion of such economic staples as rice, sugar, as well as industrial materials and impor- tant goods. Clearly, there was a serious dispute over the jurisdiction of the Taiwan Customs that Chen I and Taiwan Provincial Government could not effectively rule Taiwan. Such a problem stemmed from the fact that Taiwan and China had been separated from one another for 50 years and, during this half-a-century separation, the Japan-ruled Taiwan and the chaotic China had developed their separate govern- ing institutions. Ultimately, these two different systems collided when there were mingled together. It is against this background that one can better comprehend the significance of Taiwan Provincial Government, established by the Kuomintang government right after WWII. Because Kuomintang's Central Government was not constitutionally based, its relationship with Taiwan was tenuous and Chen I's authority on the island was thereby limited. This is why during Chen I's tenure in Taiwan, Taiwan Provincial Government and Taiwan Inspectorate Customs had so many disputes and incessant conflicts, seriously hampering the effectiveness of trade management.

臺灣省行政長官公署、海關、港口、貿易政策、糧食、砂糖

Taiwan Provincial Government, Customs, harbor, trade policy, grain, sugar