本研究主要目的是探討公園綠地發展計畫所應具備之計畫內容及實施方式。為有效發揮公園綠地之功效，公園綠地法草案已擴大對公園綠地之解釋，並明定三個階層之計畫體系。本研究據此將廣義公園綠地資源依其規模屬性及空間階層區分為自然公園綠地、區域公園綠地及都市公園綠地三類，以利資源之調查及判定。而公園綠地發展計畫作為地方政府推動公園綠地系統建設之實質發展計畫，則應整合環境保全、防災、休閒遊憩與景觀形成四大功能系統，擬具公園綠地配置計畫、建設計畫、推動計畫與財務計畫，以實際落實綠地資源系統之保護與建設，發揮整合性環境效益。

　　　　　The main purpose of this research is to discuss the planning and implementation of the Green Master Plan. In order to elevate the effectiveness, "The Park & Green Open Space Act Draft" emphasizes the broad meaning of parks & green open spaces, and set up a three stage planning system. To facilitate the investigation & identification of the resources, this research categorizes parks & green spaces into three levels based on its nature & scale. Green Master Plan, as a physical plan for parks & green open spaces development, should consider how to integrate the following four functions, environment protection, hazard prevention, leisure & scenery, and to formulate development plan, costruction plan, promotion plan & financial plan, so the protection & construction of green open spaces can be realized, and that the overall environmental benefit can be fulfiled.