第二次世界大戰結束後，盟軍根據波次坦宣言制定了賠償政策。以日本的軍事工業與軍需工業為賠償拆遷的對象，但是各國對於整體賠償的方案一直未能達成協議，於是美國在1947年獨排眾議，下達先期拆遷指令，指定18所陸海軍兵工廠的設備先行拆遷補償中華民國、菲律賓、英國與荷蘭四國。這批先行拆遷的設備分配我國50％，自1948年起，陸續分成三批運回國內。 受到國共內戰的影響，第三批物資在1949年6月決定改運臺灣，並且由臺灣區生產事業管理委員會重新分配給在臺各生產單位，分配的結果經濟部各生產單位配得83％，國防部16％，合計達99％，其中經濟部所屬之資源委員會各廠所得佔該部物資總重量之75％，省屬事業22％，合計達97％。國防部則以兵工署為主要分配單位，得59％。若以個別事業而言，獲得分配單位雖然有46個，但主要集中於其中8個單位（佔71％）。在分配上呈現明顯集中的趨勢。 造成上述分配趨向集中的原因，在於遷臺初期為確保臺灣，在經濟上必需集中各種資源恢復生產或支持戰爭需要，於是這批物資便被分配於當時現有的生產事業上以期發揮立即增產的效應。但這個目標卻因各種因素而收效有限。另一方面，生管會處理這批物資的經驗，卻成為政府遷臺初期中央與省方權力結構轉化的酵素，影響及日後。按中央政府因遷臺而組織離散或權力面臨重組，使省府的角色因而突顯，臺灣區生產事業管理委員會因緣際會成為經濟事務的決策者。期間生管會處理日償物資的經驗促使其協調聯繫中央省方意見的角色更加成熟，而這種處理經濟事務的模式成為日後主導經濟政策的主要型式。

The allied force laid down the reparation policy base on the Potsdam Declaration after World War II. The Reparations included Japanese war industries and military supplies industeries. But the allied nations didn't reach an agreement with the reparation program. So the U.S. government sent out the directive of advance transfer of Japanese reparations in 1947. There were 18 arsenals that selected to transfer for compensating those countries China, Phillippine, England and Holland. The ratio of the reparations allocated to China was 50% and transported in 1948 in three times. But due to the civil war, the third batch of the reparations was dicided to transferred to Taiwan. and reallocated to those industries in Taiwan by the Taiwan Production Board (生管會). The ratio of the allocation that the Ministry of Economic Affairs obtained was 83%, the Ministry of National Defense was 16%. These two units got the 99% of the amount. In the allocated amount of the Ministry of Economic Affairs, the ratio that the National Resources Commission (資源委員會) obtained was 75%. The ratio of the provincial industries was 22%. The total ratio that these two departments obtained was 97%. The number of the industries which obtained the reparations was 48. But 71% of the reparations centralized in 8 enterprises. The centralization tendency in the allocation was very obvious. The cause of the centralization tendency was for the purpose of defending Taiwan. The gorernment must get together all resources for economic development and even the support of war. So the reparations were allocated to these existed enterprises which can increase production at once. Although this objective didn't present for some reasons, but the process let Taiwan Production Borard's influence in economic affair increase and mature.