戰後至1970年代黨營事業的資本形成與財務操作

Capital Formation and Financial Operations of Political Party Owned Businessin Postwar Taiwan

本文透過歷史性的、經驗性的研究路徑，從資本與財務運作面向，探討國民黨黨營事業的設立與發展過程，希望有助於了解黨產的內涵與變遷。「黨營事業」是受國民黨控制或隸屬於國民黨，組織與成分相當複雜的一種事業體，其定位遊走於政黨、政府與社會之間，可說是一種性質特殊而多樣的黨產；本文檢視戰後以至1970年代的黨營事業文獻，發現黨營事業與其他類型的黨產類似，與戰後接受、政府挹注及特權經營密不可分，進一步言，早期黨營事業的生存發展，可說完全依附於黨國體制提供的公共資源，包括國有財產、公營事業、公共預算、行庫資金、管制權利的特權取得與寡佔獨佔等，但是黨營事業雖然規模不小，其營收（連同黨費收入）占國民黨經費預算的比重卻極其有限，因為國民黨的組織與開支更為龐大可觀，此種情況在1970年代，黨營事業隨著台灣社會經濟發展而轉型，其操作更為細緻隱密並走向金融化、科技化後始逐漸有所改變。

Through historical and empirical approaches, this paper explores the establishment and development of the Kuomintang's party owned business from the perspective of capital formation and financial operations, and hopes this will enhance our understanding of the connotations and changes of ill-gotten political party properties. ＂Party owned business＂ is a business body controlled by the Kuomintang or affiliated to the Kuomintang and its organization and composition are quite complicate and diverse. Its status is ambiguous and floating between the political party, the government and the society spheres. This article examines party owned business literature from 1945 through1970s found that the affinity of the party-owned business is similar to other types of ill-gotten political party properties, and is inseparable from post-war occupation, government transference, and privileged management. Further, the survival and development of the early party owned business can be said to be completely dependent on the injection of government resources. The public resources provided by the party- state, including state-owned property, public enterprise, public budget, bank funds, authorized rights and oligopoly, etc. is fundamental to party owned manufacturing enterprise. Although the scale of the party owned business is relatively enormous, its revenue (together with ＂party membership dues＂) is insignificant and accounts for only a very small proportion of the Kuomintang's budget income, because the huge Kuomintang organization and expenditures are even more substantial. After the 1970s, the party owned business is transformed with the development of Taiwan social and economic structure transformation, and the function of the party owned business is gradually changed through its access to financial and technological sectors.