殯葬設施設置鄰避衝突導致公共治喪場所供給不足，惟欲設置足夠之殯葬設施，首先需突破鄰避衝突之障礙，而突破障礙之關鍵在於掌握抗爭交易成本大小所隱含的制度問題癥結。本文試圖藉由新制度之交易成本理論觀點，實地訪查宜蘭縣員山福園、臺北縣富貴山墓園及苗栗市大坪頂殯儀館火化場等三個殯葬設施設置抗爭案例，估算其抗爭交易成本，進而探析殯葬管理制度在防免設置殯葬設施發生抗爭阻力上的缺陷，並據以研擬改進構想。經研究結果發現各案例之抗爭交易成本均相當高，且高額交易成本隱含契約不確定、訊息不對稱、外部性未能內部化及尋租行為等制度失衡問題。為求降低抗爭交易成本，使殯葬設施的供給與需求達成均衡，本文研擬制度改進構想，包括重新界定並分派財產權及賦予抗爭與反抗爭之間更多自主協商空間，以利未來政策調整及修法之參考。

The public facilities for funerary service are often in short supply owing to the NIMBY (not in my backyard) confliction of locating funerary facilities. It is necessary to break through the obstacle of NIMBY confliction to provide enough funerary facilities. The transaction cost arose from resisting funerary facilities sited in one's own back yard is the crucial point for institutional arrangement. The purpose of this paper is trying to investigate the "transaction cost of resistance" from the point view of new institutional doctrine and access its amount in order to find out the defects of existing administrative institution. There are three cases, including Yuan Shan Fuyuan, Fuh Guei shan cemetery and Da Ping Ding Funeral parlor and crematory, to be selected for positive estimation. The transaction cost of resistance is rather high among these cases. The high transaction cost implicates inequilibrium problems of institution, such as contractual uncertainty, information asymmetries, deficiencies of internalizing the externalities, and rent-seeking behavior. In order to decrease the transaction cost of resistance to achieve the equilibrium of supply and demand for funerary facilities, we make the suggestions for institution adjustments, including identification and reallocation the property rights, permitting the negotiation among the concerned parties.