臺灣菸酒公司的檔案目前可說正處在史料的「誕生」階段。由於其所管轄的菸、酒生產銷售據點分散各地，各單位各具自身的歷史背景及經營文化，因此使得前往各地訪查成為無可避免的作法。經過幾次訪查，發現檔案的收存者及訪查者對檔案的著眼點有很大的差異，檔案管理局的管理者立場與研究者的使用者立場也未必一致。為期檔案徵集的完善，足以說明檔案內容的相關資料也應同時列入收存的範圍，此外訪查者必須協助收存機構處理未列入移交的檔案及資料，並期待與文物、檔案史料有關的政府機關、研究單位、博物館及各縣市級檔案館、博物館，能形成一個全國性的協力機制，儘可能維持史料的完整性，才能使整個訪查獲得圓滿的成果。

　　　　　The arrangement of the records of Taiwan Tobacco & Liquor Corporation is at its turn-on stage. Since the sales network of this corporation is widely dispersed, every point of sale has its own historical background and culture of management. Thus, visiting every point of sale for records review is a necessary step. After visiting several points, the researchers found that the point of view of the staff and that of the researchers were quite different. Similarly, being the archives authority-in-charge, the position of National Archives Administration might not be coincident with that of the researchers. For the completion of the acquisition, the relevant information that is basically made according to official records should be collected. In addition, the researchers need to assist the staff to deal with those records and information that are not being transferred in legal process. Hoping that government agencies, research institutes, museums and archives of local governments can work together to build a nationwide assistant mechanism, so that the historic records can be kept completely and the whole research can make a satisfactory achievement.