近十年來，臺灣的地方制度改革計畫，一直存在著兩大迷思：一為政府層級扁平化―即「二級政府」的設計；一為治理規模極大化―即「縣市合併」的主張。前者，係源於1996 年「國家發展會議」，而為陳水扁政權所奉行不渝；後者則為國民黨政治人物所偏好。兩者究竟是構成一個不可分割的議題？或是對立衝突的概念？有無交集調整的空間？本研究即希望從制度主義的途徑，用比較的方法，廣泛分析十個「單一制」歐盟國家地方治理模式的發展經驗，相應比對兩個政治迷思，庶免臺灣「因膜拜假神而走向歧路」，進而歸整適合臺灣地方制度改造的方案。

There have been two fundamental misconceptions in implementing the plan for reforming the system of local government in Taiwan for the past ten years: one is a flattening of the hierarchical system of government, that is to say the scheme of second-level government, and the second is the expansion of the scope of government, that is to say the advocacy of the consolidation of counties and cities. The former misconception comes from the conference on national development held in 1996, held to ensure that Chen Shui-bian would retain political power; the latter comes from the partiality of political figures in the Kuomintang. Each can be attributed to indivisible issues, opposition and conflict, or the lack of common ground for compromise. This study intends to analyze the development experience of local governance of ten European Union member states in contrast to the two aforementioned political misconceptions. Grounded in a comparative method and a theoretical structure, the author hopes this study will guide Taiwan down the right path, away from misconceptions, in order to develop a plan that can be applied to the reform of Taiwan’s system of local government.