本文題為我國各級政府間之組織調整與監督，首言相關概念之釐正與研究範圍;次言組織調整與監督，內叉可分歷史沿革，各級政府間之結構及地方政府之內部行政組織三節以言之。就相關概念言，包含了組織之特性、組成因素、組織設計與重組、組織決策等，均會影響組織之變遷與調整，尤以決策及監督系統更有相當之影審。而組織編制之調整，實含各行政機關之設立、裁併、改隸、改制或裁撤，以及職掌、員額調整，但受限於篇幅，本文並未將員額編制與行政區到調整列入。就組織調整與監督言，以分化之觀點，包含了各級政府間及本身內部之改革;就時間之縱切面言，大環境之歷史沿革勢有其影響。我國為單一國，又值長期非常體制終止未久，於民國八十一年憲法增修條文第十七條公布後，她方政府方漸走向法制化。就法制沿革言，尤針對地方自主組織、自主立法權言，額已日漸分權。在各級政府間之結構調整與監督方面，分就省市、縣市、鄉鎮市之行政系統、立法系統及兩者間之互動言之。就覆議權的行使、決算報告之審核、自主組織及立法權等以觀，地方議會與地方政府之自主'，顯非平等，而係行政系統較佔優勢。再就地方政府內部行政組織調整尹監督言，可分從直轄、直屬、附屬組織以觀，大體言直屬組織多為委員會性質，較重專業超然性;附屬組織多雙線隸屬，較為集權，上級政府之監督性較高。組織之調整常隨功能而變動，如晚近勞工、環保之目受重視，而有相關組織之設置;省府車動會當不再需要時，即於民國八十二年七月裁撤。不過，亦有功能本已存在，但因日益擴張，而由原組織分化獨立出而設置者。整體言，在調整過程中之監督，多須經由上級政府之核准。

　　　　　This study examines the inter-governmental organizational adjustments and supervisions. The first part presents the conceptualization of key ideas and scope ofthe study. The second part focuses on organizational adjustment and supervision. It specifically discusses historical evolution and structure of intergovernmental administrative organizations as well as internal administrative organizations oflocal governments. The key concepts of this study include characteristics of organizaton, composing factors, organizational design, restructuring, and organizational decision making which have great influences on organizational changes and adjustments. Particularly, decision making has significant influence on supervisionary system. Infact, adjustment of organizational institution includes establishment, mergence,reorganization, abolishment, and adjustment of official duty and size of employee. Since the limitation of length, this study will not cover adjustment of the size of employee and authority of division. In terms of adjustment of organization and supervision, it includes inter-governmental internal reformation of organizations themselves. In longitudinal view, contextual historical evolution is significant. ROC in Taiwan is a unilateralstate system with authoritarianism for a long time. Local governments have began to go to legal institutionization since the 17th Amendment of Constitution was promulgated. Obviously, in the perspective of legal institution, local governments have regained their autonomous organizations and restored theirautonomous legislative power. Obviously, the division of power between the localand central governments have been envitable. In the intergovernmental structural adjustment and supervision, this study will examine administrative and legislative systems and their interactions among province, cities, counties, and towns. In practice of renew discussions, budget review, legislative power, the power share between local as semblies and executive bodies arenot in balance. Obviously, executive brances are more powerful than assmeblies. In terms of adjustment and supervision of internal administrative organizations among local governments, this study will examine jurisdictionary power, hierarchical power, and subject power. In general, hierarchical organizations are ofcommittees. They have specialized knowledge and background and are neutral in policy process. Subject-power organizations are more centralized and supervisedfrom above. Adjustment of organizations are subject to change of their function. For example, labor and environmental protection agencies have been wellestablished since they are getting important in today society. On contrast, someagencies in Taiwan Provincial Government were abolished because of defunctions. However, some organizations have been established or independent from other existing organizations with extended functions. As a whole, supervision in the adjustment processes must come from above supervisionary governments.