在我國目前為數不少之行政法規中，容有行政機關可於決定過程中表示「暫時性地准駁」意見於外之機制。行政機關在決定後，尚需透過另一終局性的決定，正式地終結該行政程序。此一行政程序之中間決定，往往已發生法律關係中權利義務之（即使僅具暫時性之）變動影響，但又可能因終局決定而再次發生改變或終局確定。針對之法律性質，德國行政法學上有所謂「暫時性之行政處分（vorläufiger Verwaltungsakt）」之制度。行政法律關係中之權利與義務，可藉由對於事實與法律基礎的略式審查（summarische Prüfung）後，以暫時性行政處分加以規範，但也同時保留嗣後更嚴謹的審查。作成暫時性行政處分之目的無非是在保留事後確定終局性決定之情況下，因應可合理說明之急迫性，所為之一種具有拘束性的規制。對於此一特殊類型之行政處分，於行政處分之容許性、存續力等體系（或行政程序法之規範適用）要求，是否均與其他一般類型之行政處分相同？德國學理上已有若干研究成果。其與終局行政處分間之關係更屬高度爭議問題。本文之目的在於，反省此一制度於我國行政法學體系上是否有存在之空間。此一問題若有肯定之答案，則更應進一步探究我國行政程序法之規定（例如行政處分之定義，撤銷與廢止制度等等）是否有因應調整之必要性。

There are many administrative regulations which allows the governing authority to make a ＂temporary permission or refusal＂ decision. A final decision still has to be made by the authority following this temporary decision to terminate this administrative procedure. Meanwhile, the change in rights and duties may happen when this temporary decision has been made, but there may be a further change after the final decision has been made. In this context, there is a so-called ＂vorläufiger Verwaltungsakt＂ (Temporary Administrative Act) system in Germany. The rights and duties within the regime of Administrative Law can be regulated by this Temporary Administrative Act through preliminary examination of facts and legal bases, and a subsequent examination may still be conducted. The reason for making a temporary administrative act is to ensure an obligatory duty with flexibility for a foreseeable emergency, and to retain the possibility for a subsequent final decision. Is this special type of administrati ve act same as the general administrative act in their admissibility, administrative finality? There are some researches in Germany which revealed that the controversial relationship between this temporary administrative act and final administrative act. This article is to evaluate the possible necessity of this system in Taiwan. If the answer is positive, further exploration in considering the amendment of Administrative Procedure Act, e.g., the definition of administrative act, and the revocation and annulment of the administrative Act would be made.