我國中央與地方關係，因憲法採均權制，且對於中央及地方權限又分別予以列舉，但規範之文字，卻有重疊之處，導致中央與地方之關係，原本就有其衝突的基因存在。本篇文章主要探討2001年12月1日立委選舉及縣市長大選後，中央與地方關係將如何調整，特別是在1999年1月25日實行的「地方制度法」，引介了相當多新地方自治的觀念，不同以往的中央與地方關係，相當值得探討。雖然2001年立院改選後，民進黨在立院的席次並未過半，但民進黨已成為第一大黨，中央政府的籌組仍由民進黨主導，於是有游錫?內閣的出現；相對於2001年縣市長大選後，在二十三縣市中，民進黨與國民黨各佔九席，親民黨和新黨共取得二席，而無黨籍佔有二席，地方政府執政呈現多黨情形，使得中央與地方垂直權力關係，不免因此而必然會產生中央與地方的衝突。本文就游錫?？院長在上任後，立即推動的政府改造工作，做進一步的中央與地方關係調整的制度面探討，並列舉案例，進行實務分析，以便累積經驗，為未來中央與地方的衝突關係，尋求一個解決機制。

　　　　　In 1947 Constitution of the Republic of China, the powers of central and local governments are both equally edowed and clearly enlisted. However, the boundary of central and local governmental powers is not clear. Conflicts between central and local governments are destined being there. This paper is dealing the how does the new administration adopt the relationship between central and local governments after the 2001 Legislator’s election In this election, the Democratic Progressive Party (the DPP) did not win the majority; although it is the largest political party in Legislative Yuan. Therefore, the DPP becomes the ruling party currently. Meanwhile, in 2001 the Taiwan’s country magistrators election was held and the DPP won 9 of 23 Taiwan local counties and also 9 for the Kuomintang (the KMT), 2 for the People First Party (PFP), 1 for the New Party (NP) and 2 for the Independent. As a result, the Taiwan’s local politics has become the divided government. The potential conflicts between central and local politics has become the divided government. The potential conflicts between central and local governments are not avoidable. For You’s administration, it is very urgent to moderate this kind of possible conflicts. In this paper, the author introduces some typical cases of the central-local conflicts in order to analyze the pattern of You’s strategy toward the central-local relationship in Taiwan.