自一九九三年生效的《歐洲聯盟條約》中設立區域委員會(Committee of the Regions, CoR)後，便有許多學者開始探討歐盟第三層級(the third level)的形成以及歐盟多層級治理模式(Multi-level governance)等相關議題。本文期望藉由德國下薩克林邦(Niedersachsen)參對結構基金的改革與運作，鷹為一項研案例進而檢視歐盟多層級治理模式的形成。歐盟結構基金雖歸屬於區域政策的一環，但它所涉及的範圍卻相當的廣泛，目標設在解決歐盟會員國的結構性目題，諸如就業、經濟平衡發展等議題，與會員國間的利益息息相關，因此是個相當直得關切的議題。 從結構基金多次的改革協商過程當中，呈現了歐盟運作的三種特質：其一、政府間主義本質(intergovernmental)；其二、執委會對結構基金某種程度上的自主管理權，展現了歐盟的超國家理論(supranational theories)本質；其三、會員國區域層級的參與呈現了地方層級的參與模式。總的來說，在上述政府間、超國家與地方層級三勢間的互動本質中，顯然呈歐盟多層級治理模式。

　　　　　Since the EU’s Committee of the Regions (CoR) was set up on the legal basis of the Treaty on European Union in 1992, more and more European scholars have been discussing these topics, such as “the third level of the EU” and “Multi-level governance in the EU”. So the concept of multi-level has become a trend in European studies. The aim of my paper is to take the German Land, Niedersachsen as an example to review it’s participation in the European structural funds’ reform and implementation, as well as to further review the formation of “Multi-level governance in the EU”. Although the European Structural funds belong to the regional policy of the EU, the scope of these funds is relatively extensive. The objectives of these funds aim to solve the structural problems in the member states of the EU, such as employment issues, economic development, and the member states’ interests. Observing the process in the European structural funds reforms shows the thee are three characteristics of EU governance: (1) the EU intergovernmental nature; (2) the management of the Commission in the structural funds posits the supranational theories of the EU; (3) the participation of the local level of the member states shows the third level of the multi-level governance. The above-mentioned interaction of the supranational, governmental and local levels obviously demonstrates the practice of the “multi-level governance in the EU”.