臺灣基層金融體制的型構：從臺灣產業組合聯合會到合作金庫（1942－1949）

Establishment of Basic Financial System in Taiwan: From Taiwan Industrial Cooperative Association to Taiwan Cooperative Bank (1942-1949)

本文擬先陳述1940年代前期設立的臺灣產業組合聯合會與臺灣產業金庫，如何運用從產業組合集結的資金，投入各項事業；接著，再探討第二次世界大戰結束後臺灣產業金庫改組之臺灣省合作金庫，如何繼承戰前建立的金融體制，將資金用於經濟復興。戰時設立的臺灣產業組合聯合會與臺灣產業金庫，作為組合團體的主管機關，負責統合並支配各團體的資金。臺灣產業金庫時期資金用於臺灣島內者，主要為配合企業整備令和自作農運動等政策，提供放款。另外，其資產約半數以上多用來承購社債和國債為主的有價證券，故可視為戰時日本對外侵略下財政動員的一環。又，在戰爭後期經濟遭封鎖的背景下，臺灣產業金庫亦作為臺灣總督府推動經濟自立政策的後援單位。戰後臺灣產業金庫由改組設立的臺灣省合作金庫繼承，擔任農、漁會信用部與合作社等地方社團的主管機構；合作金庫除協助經濟復興期間的農業放款並支援地方社團外，營運亦接近一般銀行經辦之業務，展現經營業務的創新。若以宏觀的角度剖析1940年代從臺灣產業組合聯合會到臺灣省合作金庫的建置、改組對臺灣金融體系之影響，其重點在於臺灣島內資金之整合。該組織促使臺灣既有的銀行系統、乃至農村與地方資本主要存放的組合團體系統，將資金統整為單一體系，有助於政府進行各項資金的調配與管理。1940年代後期國民政府接收臺灣後，即運用戰前建立的金融體系，推動各項政策性放款。

The paper discusses first how Taiwan Industrial Cooperative Association and Taiwan Industrial Bank invested the capital gathered from cooperative unions in the 1940s, and then explores the evolution of Taiwan Industrial Bank to Taiwan Cooperative Bank, which carried forward the prewar financial system and channeled the inherited capital to post-World War II economic recovery. Both Taiwan Industrial Cooperative Association and Taiwan Industrial Bank were established during the wartime. Besides being responsible for managing the cooperative unions, they were also in charge of integrating and allocating the capital amassed from cooperative unions. While Taiwan Industrial Bank supplied capital to domestic enterprises and independent farmers through loans, over 50% of its assets were corporate bonds and government bonds of Imperial Japan, which contributed financial resources for the Japanese military expansion in the 1940s. Toward the end of World War II, when Taiwan suffered from serious financial blockade, it was Taiwan Industrial Bank that provided economic support to the Governor-General Office for promoting fiscal independence. In the aftermath of World War II, Taiwan Industrial Bank was taken over by Taiwan Cooperative Bank, which also assumed responsibility for managing the Credit Department of the Farmers' and Fishermen's Association, as well as different cooperative unions. During this period of economic recovery, Taiwan Cooperative Bank not only played an important role in advancing loans to farmers, fishermen, and local businesses, but also operated like other banking institutions, which was a breakthrough in its business operations