1949年中國大陸淪陷，中華民國政府對於戡亂戰事失敗的原因有很多的討論，經過深刻檢討之後，認為原因之一，就是國軍監察制度與軍隊組織出現重大問題。為圖革命事業再起，最重要的就是重建革命軍隊，而建軍之首要條件，就是重建政工制度。1950年3月，蔣中正在臺復行視事後，任命蔣經因為國防部政治部主任，蔣經國旋依據蘇聯方式，積極規劃政工幹部制度之澈底改造。改制後的各級政工單位，在軍事組織系統上，是各級部隊的政治幕僚機構，政治部主任為各該單位主官的政治幕僚長。在工作職權上，政治部主任對其主官之業務，有主動策劃及副暑之權。然此制度之設計，明顯侵犯軍事指揮權，因而引起國軍高階將領的反彈；同時美軍顧問團也認為政工制度造成軍隊雙重指揮權問題，而要求取消政工制度。面對美方的壓力，兩蔣曾一起討論政治部主任與參謀長之關係，最後決定不屈服於美方壓力，繼續維持現況。

After its retreat from mainland China, the government of Republic of China had gone through numerous discussions over the reasons for its failure to suppress the communist rebellion. Some of the reasons found are that both the supervision system and the organizational structure of the R.O.C. Armed Forces had major defects. In order to reconstruct the Armed Forces in the 1950s, the crucial measure taken was to re-establish the political warfare system. In March, 1950 after his restoration to take the full charge of political affairs in Taiwan, Chiang Kai-shek appointed Chiang Ching-kuo Director of the Political Warfare to the Ministry of Defense. Later on, Chiang reformed entirely the political warfare system of the Armed Forces in accordance with Soviet doctrines that he had learned while in Russia. After the reformation, the political warfare sections would become sections of staff within each and every unit of the R.O.C Armed Forces, and each director of political warfare department would become a member of chief-of-staff in each commanding officer's unit. The power granted to a director of political warfare at that time was seen to be in conflict with the authority of each commanding officer. This brought forth the opposition from officers at the higher chain of command. The U.S Military Assistance Advisory Group (MAAG) also considered the system to be a cause of confusion for command, and requested to have the system abolished. However, despite the pressure from the MAAG, Chiang Kai-shek and Chiang Ching-kuo decided to withhold the system after due consideration.