中央與地方權限之劃分，均為各國地方自治所共同面臨之問題，我國憲法第107 條至第111 條，係以均權制度為權限劃分的基本原則，雖具有一定的指標作用，但為原則概括性之規定，致造成中央與地方權限的爭議。因此，建構中央與地方權限劃分原則與權限爭議的解決機制，係地方自治重要之課題。我國現行法律關於中央與地方權限爭議之解決機制，不外司法解釋、立法解決、行政協商及行政爭訟等方式，未來則可以引進：「機關訴訟制度」、成立「中央與地方權限爭議處理委員會」，或制定「中央與地方權限劃分法」，建構積極有效的權限爭議解決機制。

The powers division among central and local governments is the common problem faced by the local self-government of every country. In our constitution article No.107 to No.111, there mentions the fundamental rule of powers division is balance power system. It has specified indicative effects. However, it is only the generalize regulation in principle, and causes the disputes of powers division among central and local governments. In this case, the construction of dispute settlement mechanism for the powers division among central and local governments is the very important topic for discussion of local self-government. Regard with the dispute settlement mechanism for the powers division among central and local governments in our current laws, the methods are only judiciary interpretation, legislative process, administrative negotiation, and administrative litigation. In the future, it is expected to bring new methods of “litigation system of authorities”, the establishment of “dispute settlement committee for the powers division among central and local governments”, or setting “The law for the powers division among central and local governments” in order to construct an active and effective disputes settlement mechanism for powers division.