「地方」係指一國之內之特定地區，而「自治」所指的是統治者與被統治者一致，自主性的處理自身的事務而言；申言之，地方自治（local self-government）為：「國家特定區域內的人民，基於國家授權或依國家法令，在國家監督之下，自組法人團體，以地方之人及地方之財，自行處理各該區域內公共事務的一種政治制度，也是一種地方民主制度。」。然地方自治之運作除自治法規體系、中央與地方權限劃分外，地方立法機關與地方行政機關之運作亦為地方自治之重要課題。但由於我國中央與地方的權限採取多層式事務分配方式，由於自治事項與委辦事項之界線模糊不清。在此情形下，地方立法機關往往無法有效監督地方行政機關，因而無法真正落實台灣的地方自治。同時，在過去重行政輕立法的歷史徑路依循的影響下，台灣的地方立法機關無論在體質上或是法制上，亦存在難以監督地方行政機關之可能性。本研究從〈地方制度法〉及地方政府之府會關係中發現，我國地方立法行政監督權因自治權本質之問題、政黨及派系之護航、地方議員之素質、地方議會開議時間及決算監督審查之形式化等相關問題，導致地方立法監督權無法真正發揮其功效。未來希冀我國政府能重視此等問題，並進行改善，進而真正落實地方自治之精神。

"Local" is refer to a country of its specific area, but "autonomous" refers to the ruler that is consistent with the one being ruled and independent processing its own business. Therefore, the local self-government is explained to be: People of the this national specific region's people, based on the national authorization or according to the national law; also under surveillance by the nation, is also one kind of local democratic system." Besides the operation of the local self-government, the autonomous laws and regulations system, the power divided in the central committee and the place jurisdiction, the manipulation of the local legislature and operation of the local administration institution is also an important topic for the local self-government. Due to our country's central committee and the place jurisdiction adopts multi-layered type business type of distribution, it causes the autonomous issues with asks to do demarcation line of the issues to be blurred. Under this circumstances, the Local legislature is often unable the active oversight local administration institution, thus, unable to truly carry out Taiwan's local self-government. At the same time, under the influence of historical path which the past focus more on administration more than legislation, regardless of Taiwan's Local legislature in the physique perhaps the legal system, also exists supervises possibility with difficulty of the local administration institution. This research discovers from "Local Government Act" and the relationships of those government office with the local authority, that our country local legislation administration supervisory authority escort, quality, the Regional congress beginning discussion time and formalization of the final accounts surveillance examination the place congressman question, the political party and the clique the autonomy essence and so on related question, will cause the local legislation supervisory authority unable to truly display its effect. Hope our government can focus on these problems and carry on with improvements in the future, and then we can carry out the true spirit of the local self-government.