光复初期台湾善后救济分署业务经费问题之探析

A Study on the Financial Problem of the Chinese Nation Relief and Rehabilitation Administration Taiwan Regional Office after Recovery

台湾光复后,国民政府行政院善后救济总署台湾分署成立,负责台湾地区相关的善后救济工作。1945年11月—1947年5月,台湾分署利用联合国提供的各类物资,广泛开展善后救济工作。不过,由于国民政府财政紧张,无法从财政预算中保证各地区善后救济的专项拨款,台湾分署陷入经费紧张的困境。为了解决业务经费问题,台湾分署不得不大量平售善后救济物资,但联合国善后救济总署驻台人员从赈济立场出发,对分署平售物资提出各种异议,双方产生争执。从台湾分署业务经费的紧张状况、解决途径以及由此衍生的问题,可以看出光复初期台湾善后救济业务开展的艰辛,也为全面评价台湾善后救济分署的工作,提供了重要的参考。

The republic of china government established the Chinese Nation Relief and Rehabilitation Administration （CNRRA） and 15 Regional Offices. The Chinese nation relief and rehabilitation administration Taiwan Regional Office was established after recovery. From 1945 to 1947 ,Taiwan Regional Office took measures to provide relief for refugees, health caring, housing and repatriating and so on. But be short of outlays, the Taiwan Regional Office had to sold relief materials for financial balance. The UNRRA opposed selling relief materials from it＇s standpoint. The Taiwan Regional Office and UNRRA disputed for this problem. From this problem, we can come to conclusion that the branch of CNRRA in Taiwan＇s work is very hard, and it is an important reference for us to evaluate the work of Chinese nation relief and rehabilitation administration Taiwan Regional Office＇s work.