市 (省轄市) 在台灣不僅有悠久的發展歷史，也是帶動台灣地方社會、經濟繁榮的重要力量。然而在「精省」與今日台灣社會的快速變遷中，市 (省轄市) 不論在地位或運作上，都面臨與昔日完全不同的危機與挑戰。本文主要是從都市發展的觀點，分析今日都市在地方政府中所展現的特色與問題焦點，從而探討市 (省轄市) 在今日台灣地方政府體制上與個別運作上可能產生的問題，最後從整體(定位) 與個體 (組織設計) 的角度，分別提出未來可供參酌的策略建議。

County-city is a long standing institution of Taiwan's local government. But in the fast changing of society and competing from other local government, county-city is facing great challenges and must do something in order to switch the situation. This study contains three parts: first, the author will try to analysis the key point of development of today's city and its relations with Taiwan's county- city, Second, the problems of county- city will be examined; Last, the author will suggest strategic approach and possible ways to the development of county- city