本文嘗試以戰前、戰後臺灣史為主體，以及1940年代末期從中國近代史延伸到臺灣的視角，考察戰前臺灣窒素株式會社與戰後高雄硫酸錏工廠的創辦。透過此一討論，顯現出在戰爭和物資缺乏的背景下，政府如何透過統制經濟政策促使軍需或民需物資能順利生產。從化學原理來看，製造硫酸錏所需的氨原料，尚能轉換為製造火藥所需的硝酸，因此民需事業的硫酸錏工廠，以及軍需事業的火藥工廠，能出現「軍需─民需」間的設備轉換。1942年臺灣原欲設立硫酸錏工廠，最終卻轉換為提供生產軍事火藥，戰後轉為供應民需部門的礦業用火藥。戰後至1948年資源委員會雖有在臺灣設立硫酸錏工廠的初步規劃，但停留在紙上談兵階段未能實現。1949年中華民國政府敗退來臺之初，為滿足供應臺灣的硫酸錏肥料以促進糧食生產，進而動員以湖北省漢陽第廿六兵工廠撤退來臺的設備，由臺灣省政府設立高雄硫酸錏工廠。綜觀兩次硫酸錏工廠的創辦背景，存在不同的市場考量。臺灣窒素是在「南進、工業化」的背景，以供應臺灣和華南、南洋為市場所設立；高雄硫酸錏公司則是在兩岸分治的變動期，以供應島內糧食需求為前提籌辦。兩間工廠創立的背景，均體現出戰爭時期物資缺乏之困境。但若就戰前殖民地經濟或戰後臺灣經濟發展的框架來看，僅能將這段時期的經濟視為戰爭或轉換時期之特殊現象，而非典型的經濟發展過程。

Through examining the establishment of the Taiwan Chisoo Corporation in the pre-war era under Japanese rule and the Kaohsiung Ammonium Sulfate Corporation in post-war Taiwan, this article shows how the government could promote smooth production of military or civilian goods through the control of economic policies during wartime and under resource shortage. Ammonia as a raw material for the manufacture of ammonium sulfate can be converted into nitric acid required for making gunpowder. Pre- and post-war history in Taiwan evidenced its use and the switch of production equipment to meet civilian demand and military need. In Japanese colonial Taiwan, mobilization for war converted an ammonium sulfate factory, originally planned in 1942, into a military facility for production of gunpowder to meet wartime need. In the aftermath of WWII, the facility continued to produce gunpowder but for mining and not military purpose. In 1948, a preliminary plan had been drawn up for the establishment of an ammonium sulfate factory in Taiwan, but it remained on paper only. With the retreat of the Nationalist Government to Taiwan in 1949, the military equipment brought along was channeled to produce ammonium sulfate fertilizer for promoting food production to satisfy civilian demand; and the Kaohsiung Ammonium Sulfate Corporation was established by the Taiwan Provincial Government. The two ammonium sulfate factories mentioned above were set up against different backgrounds with diverse market considerations. The pre-war Taiwan Chisoo Corporation was for wartime mobilization and served the Japanese military and industrialization needs. In contrast, the post-war Kaohsiung Ammonium Sulfate Corporation was mainly for enhancing domestic food supply in a time of cross-strait tension. While both factories were established under resource shortage in the pre-war colonial era and post-war economic development period, their establishment would only be regarded as a special phenomenon during wartime or regime transition, rather than a typical economic development process.