專賣制度自日治時期以來，便是臺灣財政重要的支柱。1945 年臺灣省行 政長官公署接收以後，專賣事業由臺灣省專賣局接續辦理；1947 年臺灣省政 府成立後，始改組為臺灣省菸酒公賣局。專賣制度對於戰後臺灣，在政治、經 濟乃至社會文化，皆有深遠的影響。特別是1947 年專賣局一次緝查私菸的行 動，竟引發了全島性抗爭事件─二二八事件。基於這些原因，筆者嘗試以戰後 初期臺灣省專賣局的菸酒專賣政策與專賣制度執行上所引發的一連串問題，將 史料的閱讀帶入歷史課程中，引領學生進行歷史課題的思辨，除期望可以讓學 生對歷史這個學門有更深的認識外，更希望可以透過歷史思維的建立，實踐歷 史教育的理念。

The regime of the Monopoly had played an important source of the finance in Taiwan since the period of Japanese occupation. After the retrocession of Taiwan in 1945, the Taiwan Government Executive Administration Office, in an effort to maintain its financial resources and minimize taxpayers’ burdens, continued the monopoly system by establishing the “Taiwan Provincial Monopoly Bureau”. In 1947, the Taiwan Provincial Government brought the Bureau directly under its authority by a re-organization which formed the “Taiwan Tobacco and Wine Monopoly Bureau”. The regime of the Monopoly had deeply influence on Taiwan. The flashpoint of The 228 Incident came on February 27, 1947 in Taipei when a dispute between a female cigarette vendor and an anti-smuggling officer triggered civil disorder and open rebellion that would last for days. For these reasons, the author tries to talk about the history of the reorganization of Taiwan Provincial Monopoly Bureau in the course of Taiwan History that will increase more help about the thinking of historical knowledge for the student.