本文就日治時期臺灣機械業規模最大之臺灣鐵工所，於戰後改組為臺灣機械公司的過程予以探討。戰後臺灣機械公司的技術人才主要來自幾個層面，其中，糖業機械設計以日治時期服務於臺灣鐵工所的臺籍員工為主；鐵道機車方面，係藉由日治時期生產窄軌鐵道車輛的經驗，且為了進一步發展銷售至中國大陸的寬軌車輛，因而引進曾任職於中國大陸鐵道單位的外省籍技術人員；造船方面是由熟悉船舶設計的外省籍人員擔任主管，實作工程則仰賴日治時期澎湖馬公海軍工作部所培育之技術者。 戰後初期，臺灣機械公司所承接的業務逐漸由單純的機械修繕，轉向較為複雜的機械設計和工程興建。由於公營事業的機械訂造和修繕係臺灣機械公司的主要客戶，使得公司無法像一般工場般僅針對數項商品做專業化的大量生產，極難達到規模經濟。市場銷售方面，產品銷售區域除臺灣內部市場外，並曾將鐵道機車、船舶、機械等銷往中國大陸。1950 年代後，臺灣機械公司在政府政策的支持下生產漁船，才達成專業化生產的目標。

This paper focused on exploring how Taiwan Machine Manufacturing Corporation (TMMC) took over Taiwan Iron Works of the Japanese colonial era. The technical talents of TMMC came from different sources. Machine designers were mainly local Taiwanese who had served in Taiwan Iron Works. Technical talents in production of railway vehicle were former employees of the Ministry of Railways in Mainland China. As for shipbuilding, Mainland Chinese experts played the supervisory role with actual engineering work handled by technicians trained under the Navy in Magung, Penghu during the Japanese colonial era. In the early post-war years, the operations taken over by TMMC changed from simple machine maintenance to more complicated machine production and engineering construction. Job orders for TMMC were mainly production and maintenance of machines for public enterprises; hence, it could not specialize in manufacturing of certain commodities, and thus could not achieve economies of scale. Products of TMMC were sold not only in Taiwan but also to Mainland China. Supported by the government policy, TMMC began to concentrate on constructing fishing boats from the 1950s, thus achieving the goal of production specialization.