以GDP爲主要衡量尺度的「經濟增長」並不能顯示收入分配的狀況及國內價格結構的差異，不能說明由於環境污染、城市化、人口增長所付出的增長代價，因而國際社會日益提倡以涵義更爲豐富多元的「經濟發展」來綜合衡量社會和個人福利的進步。本文著重從收入分配和環境保護兩個主要層面，分析臺灣在二戰以後的數十年中，其理論認識和經濟政策所經歷的從經濟增長到經濟發展的思想變遷，以期爲包括中國在內的開發中國家和地區提供有益的借鑒，並促進臺灣認識和珍惜自身的成長經驗。

Economic growth which is mainly measured by GDP can neither reflect income distribution and price structure diversity, nor reveal the great price caused by environment pollution, city and population growth, no international society tends to use the concept of economic development which has more inclusive meaning to measure welfare improvement of society and individuals. This reserch explores Taiwan's theoritical understanding and economic policies shout income distribution and environment protection since world war Ⅱ, revealing Taiwan's ideology transition from economic growth to economic developent, so as to offer helpful reference for developing countries including Chins, and also make Taiwan understand and treasure her own growing experience.