「精省」後，臺灣各縣（市）的自治權提升，相對的縣（市）的行政權也增加，因此本文以臺灣的縣（市）長作為研究的對象，一方面對於「精省」後縣（市）長的權限做為探討，以縣（市）長所擁有的實權，亦即所能掌握的政治資源作為論述主題；另一方面則對於目前我國有關剝奪縣（市）長的身份權，也就是縣（市）長的「去職」規定作為探討的重點。並針對我國相關法制對於縣（市）長的監督機制，提出具體改進意見。

After simplifying province, the autonomy of counties and cities in Taiwan raise, the administrative power raises, too. Thus this paper has two major researches by the county magistrates and mayors. One is to discuss the limits of authority county magistrates and mayors after simplifying province. The theme is according to the real power of county magistrates and mayors that is also as the county magistrates and mayors can control political resource. The other is to discus the rules about depriving county magistrates' and mayors' identification power, the county magistrates and mayors resign their posts, in our nation at the moment. Aim to our nation law-related system with the county magistrates' and mayors' supervision mechanism, put forward concrete improvable suggestions.