歷史的偶然,創建歷史。十七世紀英國光榮革命將國家主權由王室轉移至國會,1672~1712的40年間,將英國推上世界軍事財政強權,成就當代財政與金融體系。1950年爆發的韓戰,扭轉台灣國際政治位置;美國為鞏固二戰戰果的援外法案(美援),成為退居海島一隅的國民政府轉型台灣社會、接軌國際的橋樑。1949年退居台灣的國民政府,在一群深具儒家思想背景、習得西方科學訓練、兼有國際觀與技術導向的菁英專業治理下,藉由美國經援之應用,順勢將行之於西方先進的現代財經典章制度引接島內,為台灣社會轉型、經濟起飛做出鉅大貢獻:台灣國民人均所得由1951年的154美元,到1989年達7,134美元。在經濟快速成長中物價穩定、所得分配平均,被國際喻為「經濟奇蹟」。本論文嘗試從社會學的視角,檢視40年間台灣由傳統社會接軌國際之所以成為可能;經由台灣金融市場之歷史重建,剖析台灣高度經濟成長卻能兼及所得平均之關鍵因素,並探討金融社會形成中,特有的台灣經驗與歷史意涵。其重點涵蓋:(1)台灣以中央銀行制度為核心之金融市場從萌芽到建構之過程。(2)專業治理與台灣金融社會之建立,亦即建構此一金融社會代表工程師之群像,及其「專業治理」之內涵、決策依據(專業)與終極關懷(倫理)。關鍵字:專業治理,中央銀行制度,金融社會 Historical events make history.The Korean War in 1950 gave the opportunities to the government in Taiwan, the Republic of China that was defeated by the Communist China, to gain the great success of economic developments by leveraging the US Aid elaborately.The course towards the success was led by a group of elites who came mainly from Mainland China with expertise both in the Mandarin of Confucianism and western scientific disciplines through the implementation of the so-called “professional governance”.Since then, the island of Taiwan was the most famous for its double-digit economic growth, low inflation, and wealth equality. The path towards the miracle of economic developments was built upon the sound financial society, which was in term taken the central banking as a core foundation.Back to the historical arena, this thesis is aimed to review the contributions given by those Elites and then to conclude with a unique experience of fruitful inspirations and learning.Keywords: professional governance, central banking, financial society.