台灣戰前與戰後工業結構的演變大異其趣，主要的差別在於戰前的工業 高度而且長期偏重於糖業，導致全體工業以及經工業結構變動緩慢。研究日治時 代經濟史的文獻多將戰前工業結構的演變歸諸於殖民政策，或視為殖民經濟的一 環。本文探究二十世紀以來:台灣工業結構的演變有何獨特性，以及可否將獨特 性歸因於政治地位獨立與否的因素。主要的結論可以歸納為兩點，第一、工業化 前期全體工業長期且高度偏向於輕工業，以致於全體工業結構變動緩慢、遲遲未 能轉型等現象，並非台灣所特有。第二、相對於多數國家之從紡織業展開工業化， 台灣現代工業的發展卻始自於糖業。若將日治時代的台灣與同時代的日本相比， 前者的糖業比紡織業具有比較利益。因此當日本成為台灣唯一最重要的貿易市場 之後，台灣總督府選擇建立並發展新式糖業，而未積極扶植紡織業之政策。似乎 不能全然歸諸於殖民政策這個因素。

　　　　　This article analyzes whether the evolution of Taiwan's industrialstructure from the beginning of the 20th century has been relatedto her changing political status. The major findings can be summarized as follows. First, the long-term high concentration of Taiwan'sindustrial sector on light industry in the early stage of its industrialization process led to the slow structurial change for the wholeindustry. However, this phenomenon is not peculiar. Second, incontrast to the experience of many countries which started theirindustrialization process with the development of the textile industry, Taiwan began from the sugar industry. Comparing Japanesecolonial Taiwan with Japan in the same era, we find that Taiwan'ssugar industry had a comparative advantage over its textile industry. Economic forces would have caused Taiwan's sugar industry todevelop even without government support.