1982年法國通過「市鎮、省與大區權力與自由法」，正式揭開地方分權改革的序幕。二十餘年來，在本法所建構的整體框架之下，法國政府先後頒布近千項法令；1999年總理Lionel Jospin更委託地方分權推進委員會，期能總結經驗，為跨世紀改革提供新的準則。該委員會於翌年提出一個包括12個方案、154個提案的報告。2003年國會修憲通過「關於共和國地方分權化組織」的條文，2004年又通過「有關地方自由及責任法」（2005年1月1日施行），將中央權限大幅轉移到地方。二百年傳統的中央集權體制，徹底脫胎換骨。這樣的制度變遷，誠然提供了一個新的分析架構。本研究擬以「聯邦制」與「單一制」的國家結構出發，歷述法國擺盪在中央集權與地方分權之間的發展，並藉此提供我國地方制度變革未來走向的反思。

The passing of the “Loi relative aux droits et libertés des communes, des départements et des régions” (the “Law regarding the rights and liberties of the communes, the départements and the régions”) in France in 1982 marked the beginning of the innovation of decentralization. Over the past two decades, the French government has enacted nearly one thousand bills that were formed under the framework of this Law. In 1999, French Prime Minister Lionel Jospin requested that the Committee for Promotion of Decentralization draw on its collective experience to provide new criteria as part of reforms for the new millennium. The following year, the Committee submitted a report with 12 programs and 154 proposals. In order to decentralize power from the central authorities to the local governments, Parliament passed a constitutional amendment adding the article pertaining to decentralized organization of the Republic, and the “Loi relative aux libertés et responsabilités locales” (the “Law governing local liberties and responsibilities”), in 2003 and 2004 respectively. Two hundred years of political centralization was thus dissolved. Such a transition from centralization to decentralization has truly offered a new framework of analysis for the political system. This study starts from the dichotomy of the confederation versus the union to explore the development of the French system as it shifted from centralization to decentralization, as well as further reflects on the future of reform of the local system in Taiwan.