為了因應地方政府都市化、多功能化、效率化、區域化與多元社會參與等發展環 境的需求，各國地方政府正逐漸走向專業主義、經營主義、合夥經營、發展服務、協議意識 、與付稅者意識等新地方主義的發展方向。經由組織裁撤、組織合併、新設組織、組織改隸 、開放民營、發展鄰近地方政府間、政府與民間的合夥、協力機制、多設置獨立委員會藉以 擴大民間專業菁英參與地方決策，以及強化效益評估等方式，可強化與更新組織能力，提高 組織生產力，充分發揮組織重組、組織調整與組織適應的功能。本文旨在經由組織設計、組 織適應與組織重組等相關理論與各國發展經驗、趨勢的分析，探討臺灣地方政府組織適應、 組織重組的環境與背景，及其重組、調整方向。

　　　　　For meeting the need of environmental change in urbanization, regionalization, pluralistic participation and efficiency promotion, local government gradually tended to change its administrative mechanism into professionalism, managerialism, partnership, management, service development, corporate ideology and ratepayer ideology. These meassures eill exclusively restructure the traditional local government. It is the time for Taiwan's local government to take actions through the promotion of organization reduction, organization amalgamation, setting-up new units, changing subordination, privatization, inter-governmental relations, the assessment of organization efficiency and so on. If so, Taiwan local government will strongly empower and regenerate its organization capacity and productivity.