我國各級政府的財政困難，是不爭的事實，尤其是地方政府財源短絀問題更形嚴重。特別在我國民主化過程中，民眾需求與日俱增，使政府財政左支右絀。另一方面，民主化的進展也為中央與地方府際關係的轉變，諸如，財政制度的改變、政黨關係變化、地方政府要求提高自主性等，使得地方財政問題逐漸浮出檯面。鑑此，本文以雲林縣、嘉義縣，以及台南縣為對象，探討在我國中央與地方府際關係之下，如何尋求地方財政問題的解決之道。根據本研究以相關文獻與深入訪談分析認為，雖然在我國傾向中央集權的政治體制之下，地方政府財政相對不利。但是，地方政府宜配合立法委員並掌握適當時機修訂「中央統籌分配稅款分配辦法」、促進地方繁榮以增加地方稅收，以及與中央政府維持良好互動關係等三方面著手，尋求地方財政發展。在結論中，本文摘述研究要點，並提出未來的研究方向與建議。

There is no denying the fact that the finance is hardship in every level government. Especially, the finances in local governments are more serious. In addition, following democratization, the citizen’s demands are steadily on the increase. Moreover, the democratization changes the relationship between central government and local governments (e.g., the shift in fiscal institutions, the shift in party relations, and the claim to the autonomy from local governments) and promotes the problems of local finances emergence gradually. Viewed in this light, we take advantage of Yunlin County, Chiayi County, and Tainan County as cases and explore the ways how work out the problems of local finances. According to literature reviews and in-depth interviews, the results reveal that although the regime tends to centralization in our country and local governments are in an inferior position, they must employ the effective ways to seek local fiscal developments. They include, cooperating with legislators and grasping the occasions in order to revise the distributive ratios of the “Distributing Rule of the Tax for Aid Distribution”, encouraging local prosperity in order to increase the local taxation, and keeping fine interactions with central government in order to receive more grants. In the conclusion, we review the major findings and limitations of this study.