全球化趨勢下地方政府之財政自主 與國家資源之合理分配

Local Financial Autonomy and Reasonable National Distribution under Globalization

我國行政區域的最大變革莫過於「合併」與「升格」而進入直轄市競爭的「五直轄市」時代，此亦係當代面臨全球化影響下，為了凸顯地方政府相較於中央政府的重要性。本文在居民的全球流動趨勢下，從法學的角度思索強化地方財政自主，以幫助地方政府將名聲推向國際，並吸引國際資金及人才來發展城市之具體策略。本文結論認為，為因應居民的全球流動及強化國際性城市的網絡發展，國家應重視地方政府財政自主及設計一套國家資源合理分配的法制度。

The merger and upgrade of the five new municipalities is a grand transformation of Taiwan’s administrative regions under globalization, which highlights the importance of local governments. This article is an attempt to strengthen local financial autonomy to attract international capital and talent for the development of cities under the trend of global migration. This article argues, to cope with the trend of global migration and to improve the development of international city networks, the central government should put great emphasis on local financial autonomy and design a legal system for reasonable national distribution resources.