1948年12月，國軍在徐蚌會戰失利後，中華民國政府在中國大陸的統治已到了全面崩潰的邊緣。1949年4月23日，共軍攻下南京，政府遷往廣州。10月15日、11月21日，再遷至重慶、成都，大約半個月後，即12月7日，總統令：「政府遷設臺北，並在西昌設大本營，統率陸海空軍，在大陸指揮作戰。此令。」旋於9日正式在臺辦公，臺灣轉而成為中華民國「反攻復國」的最後根據地。面對此一歷史巨變，作為臺灣最高民意代表機關的臺灣省參議會，究竟表達何種意見？如何肆應？又在遷臺前後扮演什麼角色和作用？在在均值得玩味。 事實上，蔣中正總裁對於民意機關之態度頗為重視，曾於12月7日政府宣布遷臺後，手諭臺灣省主席陳誠，謂：「政府決遷臺灣，須特別歡迎。望臺民意機關多有精神擁護之表示。」9日，臺灣省參議會即代表全臺民眾歡迎政府遷臺，顯見該會不僅代表民意，且領導民意，其地位和功能實深具重要性，值得進一步探究。有鑑於此，本文擬以1949年底中華民國政府遷臺為例，根據當時報章雜誌、時人回憶錄、《臺灣省議會史料總庫》、《臺灣省級機關檔案》、《蔣中正總統檔案》等，深入探討臺灣省參議會與省府的互動關係、對中華民國政府遷臺的態度，以及對遷臺機構、人員之協助等，藉期適切了解臺灣省參議會對政府遷臺一事之態度及其肆應。

In December 1948, the R.O.C. government’s reign over mainland China was in a near-collapsed state after being defeated in the Hsu Pang Campaign. On April 23, 1948, the Chinese Communist Party took over Nanking, and the R.O.C. government transferred to Kuang Chou. Then on October 15 they went on to Chung Ching, and on November 12, on to Cheng Tou. After two weeks or so, according to the presidential order “Transfer the Government to Taipei, and set up headquarters in Xichang to command the armed forces to fight in mainland China”, the R.O.C. government soon became established in Taipei and Taiwan became the R.O.C.’s last basement for “the counterattack and restoration of state.” As the supreme representative institution, what was the Taiwan Provincial Senate’s opinion regarding this historical change? How was its response? What was its role in the change? These questions are worth pondering. Chiang Kai-Shek in fact took seriously the Legislature’s attitude and wrote to Chen Cheng, the Taiwan provincial governor on December 7 that “the government has decided to transfer to Taiwan and must be welcomed. I hope the representative institute in Taiwan shows their allegiance”. Soon on December 9, the Taiwan Provincial Senate wrote a telegram to chief executive officer Chiang, the Presidential Office, and ministers of the five Yuans to welcome the arrival of R.O.C. government on behalf of the Taiwanese people. It shows that the Taiwan Provincial Senate not only represented public opinion but also led it, hence, the position and function of the Taiwan Provincial Senate are important and worth researching. This article aims to understand the interaction between the Taiwan Provincial Senate and Taiwan Provincial Government, its opinion on the R.O.C. government’s transfer to Taiwan, and its assistance to the offices and staff transferring to Taiwan by taking the R.O.C. government’s transfer to Taiwan as an example. This is aided by news published at the time, memoirs, and Taiwan Provincial Consultative Council Files, Taiwan Provincial Office Files, and President Chiang Files. The aim is to understand the Taiwan Provincial Senate’s attitude and response.