目前有關地方財政困境的討論多就收入面的開源或是支出面節流的一方面分析之。本文則試圖兼顧兩方面的考量：一方面分析我國地方政府過去十年的歲入結構可發現了地方政府非稅課收入的發展空間；另一方面則從實施民營化利弊的討論中說明地方政府在準備落實地方自治的開端，宜認清自己的能力以及與民間的關係，並依之調整其角色和功能，而民營化可以是地方政府開創新局的一項利器。

By analyzing the revenue structures of our local governments for the last ten years and pointing out the merits and weakness of privatization, this paper suggests that in order to maintain the same level of services and goods with stringent budget, local governments could look into the sources other than taxes income to increase revenues and at the same time use privatization as a strategic tool to identify their roles and functions so as to cut down their expenditures.