本文主要考察1946-1971年間中華民國對聯合國會費之因應。1946年，中華民國為躋身安全理事會常任理事，自願和法國同樣負擔高額會費，自此承擔高額會費。1949年，中華民國退居臺灣，資源短缺，財政困窘，無力負擔國際組織會費，紛紛申請退出，然為維繫大會投票權、鞏固中國代表權，勉強籌繳聯合國會費，採取「繳納前年全部積欠與去年部份會費，拖欠今年應繳會費」模式苦撐。只是，隨著聯合國業務擴增，以及龐大的軍費，使會員國會費不斷擴增。中華民國進而向聯合國提請降低會費負擔比例，惟未獲美國協助，和無法提出新國民所得數據作為參考而難有所成。1971年，國際形勢變遷，中華民國退出聯合國，亦不再擔負繳納會費之重責大任。

The article mainly discusses the Republic of China (R.O.C.) how to reimburse a lot of contributions to the United Nations (UN) during 1946-1971. In 1946, the R.O.C. strived for seat of the Security Council permanent members, and got the high quota of contributions voluntarily. A difficult challenge was following that the R.O.C did not pay as scheduled. In 1949, after stepping down China, the R.O.C. migrated to Taiwan and the situation was getting worse because of lacking of resources. The R.O.C. declared not to attend some of important international organizations in the early 1950s, but he reimbursed UN contributions diligently in order to maintain the China's seat in the United Nations and membership of the United Nations Security Council. After increasing along with the budget and the military expenses of the United Nations, the R.O.C tried to apply many times to reduce the quota, but it was fail in the end that unable to obtain US's assistance and propose new national income data to United Nations. In 1971, the R.O.C exited the United Nations under the international situation vicissitude, from that time he did not need to shoulder the contributions again, and this huge duty transferred to the People's Republic of China.