海峽兩岸自1949年分治以來，雖然彼此的政治體制有所差異，但在中央與地方關係上，仍屬於中央集權的政治型態，不過，由於兩岸各自管轄的人民與土地面積差距懸殊，因此，無論是地方政府建制，甚至是政府層級，都存在著極大的不同，也與吾等所認知的國民政府治理時期，有所出入；綜觀中共地方政府行政區割的形成，其是一個不斷變動的發展歷程，而每一階段的影響，不但涉及甚廣，且往往與當時的政治、經濟、社會發展等因素息息相關，迄今爲止，仍存在著許多變革的空間與探討的議題；承此，本文採用文獻研究法，試圖進一步剖析，尤其，隨著兩岸交流E動的日趨頻繁，對彼岸政府體制，以及地方政府行政區割的認識，將有助於吾等瞭解當代中圓大陸變革與發展的另一面質況。

Since 1949, although the political systems are different, the relationship between central and local government is centralized political model. But the people and area between the two sides across the Taiwan Strait exist wide gap. So, no matter the local government system, or government level exists maximum difference. It is different from national government level. It is a continues progress administrative divisions of PRC local government. The effect of each period involves extensive differences. It related to the political situation, economic situation, social development at that time. Until now, it still exists many changes and discussions. Then, this article uses the methodology of literature review to analyze those aspects, especially, because of the frequent interaction between the two sides across the Taiwan Strait, for PRC political systems, and the cognition of administrative divisions of PRC local government can aid us to understand another practical situation of the change and development of modem mainland China.