戰後台灣雖然處在金融壓抑環境下，卻在短短幾十年間創造驚人的經濟發展成就，曾被譽爲「經濟奇蹟」。這樣的現象令人好奇，在欠缺正式金融有效滿足或支援相關金融服務之餘，當時台灣主要的經濟行動者，究竟如何解決日常資金運轉的難題？本文認爲戰後自上海傳入台灣社會的「遠期支票」，扮演著關鍵性的角色。從單純的支付工具，支票的「遠期化」産生支票「信用化」的質變，成爲一般工商（特別是中小）企業非常重要的信用工具，潤滑、驅動著企業日常運轉所需的資金交換流通。本文嘗試從當時的相關法令規範（票據法、票據刑罰）、制度設計（銀行甲存戶、票據交換所、司法體系）、産業條件與市場關係等面向，闡述此一臺灣經濟學習使用「信用工具」的過程。在本文看來，因爲遠期支票的普及使用，使得台灣經濟交換的層次，得以從現金交易昇級進入期票信用交易的層次，具有某種程度的信用革命意涵，對台灣經濟發展意義重大。

In an unfavorable environment of financial repression, Taiwan achieved incredible economic performance-enough to have it described as a post-war "economic miracle". This raise the question of how the economic actors met their financial needs to make their fortunes. The argument presented in this paper is that post-dated checks-a type of transaction imported from postwar Shanghai-were critical in their use as credit instruments. A combination of the banking system, check clearinghouses, and the justice system formed the institutional bases for a post-dated-check credit system. This system held multiple and critical meanings for Taiwan's economy; in the sense of upgrading the economy form cash to credit exchange, it can be considered revolutionary.