「永續發展」理念是我國相關單位施政之重要指導原則，其中「水源保護」更是我國現階段最為急迫與棘手之政策課題，而「水源保護區」之劃設應是最為直接有效之達成工具，然我國係屬「法制國家」，一切依法行政，因此，相關法令（屬「正式」規則）之制訂與過程尤其重要，為免陷入「徒法不足以自行」以及「法律萬能」之迷思中，本文認為制度之制訂過程（例如水源保護區之劃定政策）尤其重要。為此，本文擬先從相關理論釐清制度、授權、以及協商交易之關聯性，以作為實證研究之理論基礎，再以臺北水源特定區為例，探究該土地使用限制制度何以會產生「制度失衡」、以及如何運用「授權轉換」觀點使之回復「制度均衡」，更重要的是，本文亦印證了採行「受益回饋」不但可降至土地使用限制制度施行阻力，尚可提升「受限地主」對「水源保護」之「相對價值」，最後，本文亦嘗試對我國未來建構水源保護區開發與回饋法制方向提出建議，以作為相關單位研修法令之參考。

　　　　　Recently, "Sustainable development" has become the guideline for the administration implementing of our Government in Taiwan, in which the issue of water resource conservation is one of the most important and urgent tasks. In order to protect the water resource, the establishing of "water resource conservation area" is very necessary and also an effective instrument. However, in a so-called "administration due to law" state such as in Taiwan, the legal institution is the essential base for all of the measurements as mention above. Therefore, it's precondition for our Government to make legal institution (e.g. "water reaource conservation act") as necessary as possible. The structure of this paper can be described as follows: first, this article tries to analyze the definition of "institution"; "entitlement"; "negotiation" and their relationship. And then to take the "specific area for water resource" in Taipei as an example for the empirical study in which the goals concentrate on following aspects: the relationship between land-use restriction and so-called "unbalanced institution"; "implementing mechanism of "transfer of entitlement"; and the strength of "betterment levy". At last, some important suggestion will be proposed regarding the legal institution for "betterment levy"arise from establishing of" water resource conservation area" in Taiwan.