农会是谁的?——战后台湾早期农会法令规范及其演变(1945～1974)

Whose Farmers Associations? The Evolution of Legal Regulation of Farmers Associations in Taiwan:1945-1974

何以战后台湾地区农会的法律规范一直依赖"改进台湾省各级农会暂行办法",经过二十余年的延宕后,才于1974年回归"农会法"的修正?过去有关此一演变的讨论,大多只简单强调农会本身业务需求以及社会经济变迁因素的作用,未能深入说明背后的关键。本文认为,在现实制度面部分,主要因为一方面农会信用部之二年期定存无法免息,影响其动员储蓄与资金配置功能,不仅造成资金离开农村,且影响乡镇农村社会经济发展。另一方面更因为信用部无法办理甲种存款的支票业务,将切断其与主要工商业资金活动的联结,严重影响农会信用部的业务。信用部问题遂成为修法的关键所在。不过,虽然存在着要求修正"农会法"的压力,"政府"却以"农会法"应适用全中国而不应仅以台湾状况修法加以否决,而以持续修补"改进办法"响应社会需求。最后促使"政府"放弃修补"改进办法"转而回归修正"农会法"正轨的关键,则在蒋经国接任"阁揆"并置换主要财经决策官僚,特别是打破"光复大陆"梦想的冲击下,才开启"农会法"因台湾现实需要而"修法"的进程,也是"农会法""本土化"的开端。

Why did the government in post-War Taiwan suspend the Farmers Association Actand used specified administrative ordinances to regulate the Farmers Associations(FAs)until 1974?The common understanding is that the change was made due to the needs of FAs adjusting to socio-economic changes.This paper elaborates on two key factors behind the change.First,the lack of a tax-exemption on interest from two-year CDs for FAs might have driven savings out of countryside,a form of capital-flight harmful to the development of local society.Secondly,because they failed to qualify,FAs could not set up checking services,another factor excluding them from the most dynamic socio-economic sector in Taiwan.Both problems were detrimental to the welfare and development of FAs and were therefore resulted in a great demand on reforming the laws concerning FAs.Yet the KMT government was reluctant to change the system.In principle,the Farmers Association Act y a law enacted by the KMT government,had been designed for the country as a whole.It would be better,it was assumed,to leave the Farmers Association Act suspended and use only specified administrative ordinances for Taiwan until one day the KMT government could recapture and re-dominate China's Mainland.Yet the day never came and that premise was abandoned in 1971.The KMT government was compelled to change the policy under the circumstances.Ultimately,they abolished the specified administrative ordinances and amended the Farmers Association Actin 1974 to fit Taiwan Residents society,thereby ushering in a new age for Taiwan Residents FAs.