臺灣三級制農會體系奠基於日治時期，目前共有302家，發展迄今將近百年，隨著時代背景環境的經營條件不同，曾經風光富裕，也曾陷入財政困境。觀其發展歷史，農會組織制度或經營業務，往往隨著執政者由上而下的政策需求與制度變革，透過法律規定、行政命令或經費補助，軟硬兼施地要求各地農會配合辦理。從各地農會幸運保存的珍貴檔案之中可資證明，百年來的農會系統，經歷幾度體制改革與法令修訂，甚至政權轉換，其官製與官治的基本性格並未改變。

The three-tier system of Taiwan Farmers' Associations is based on the Japanese colonial period about one century ago. Today, the total number of Taiwan Farmers' Associations is 302. With the change of dierent operating conditions in historical background environments, the Taiwan Farmers' Association has been wealth, but also faced financial troubles. Observed the history development of Taiwan Farmers' Associations, we can find that the organizational system and operation system of the Farmers' Association are always affected by the demands from the top-down policies of government rulers through laws, executive orders, or subsidies. All of the carrot-and-stick approaches want to force Farmers' Associations to coordinate. From the valuable documents of local Farmers' Association show that even have gone through a ruling regime change, the institutional reform and legal amendments, the congenital characters for official manufacturing and official ruling in Taiwan Farmers' Associations still remained without change.