國防最高委員會是抗戰期間統一黨政軍指揮的最高決策機構，於1939年2月7日正式成立。關於國防最高委員會，筆者以往曾經從該會檔案對於戰時體制的建立，以及國防最高委員會的組織與人事等撰寫專文分析，發現國防最高委員會的實際運作與法規條文中所顯示該會的權力，有相當落差，認為「國防最高委員會作為戰時統一黨政軍指揮的最高決策機構，確有其一定的功能存在，但是實質上所能產生的作用則十分有限。」為何會形成此種現象，本文繼續就相關檔案、資料，在以往的研究基礎上，從國防最高委員會內部各個主要單位及附屬機關的運作進行探討，說明國防最高委員會在設計與執行上所遭遇的問題。

The Supreme National Defense Council is established on Feb.7th, 1939. It is the highest decision-making organization of the nation during the Anti-Japanese War.
After written papers about the organization, personnel and the system established during the war according to its archives, I found out there is a big difference between its actual operation and the power given by law.
I think though it is the highest decision-making organization during the war and had certain functions; the effect is actually very minimal. This article is going to explain what cause its operational problems by researching related archives, records and facilities.