目前台灣地方政府間的合作非常有限，多停留在共同宣言和研討會的 層次，並侷限於交通、垃圾處理等議題。相反的，德國具有地方合作的傳 統以及各類型的合作模式，因此，德國經驗對於一直缺少合作經驗的台灣 而言，當具有高度的參考價值。經過對台灣和德國跨域合作做比較分析之 後，本研究認為，台灣的跨域合作應有根本性的改變，也就是不只要有非 正式組織，更要從非正式組織進入正式合作的階段，具體的建議包括：以 積極取代消極合作、立法地方合作法和修訂財劃法、成立直轄市論壇、都 會區公司、縣市聯合協會、建立網絡式上下整合的合作平台、建立災害防 救的負責伙伴關係等。

Currently there is yet little cooperation between local governments in Taiwan. Among the few cooperative efforts, most stay in the level of common manifest or symposiums with agendas limited to such as traffic and garbage disposal. In contrast, Germany is noted for its tradition in the cooperation among local governments in various ways. In this regard, Taiwan may learn and benefit a great deal from Germany. The current study conducted comparative analysis between Taiwan and Germany and proposed that a fundamental change is needed in terms of collaboration among local governments, which suggests escalating the current informal mode of cooperation to a formal level. The study also offered concrete recommendations which include: (1) encourage proactive cooperation, (2) draw up the collaboration of local governments Act and revise the allocation of fiscal revenue and expenditure Act, and (3) found Direct-controlled municipality forums, Limited liability companies from public and private sectors, national associations of cities and municipalities, and platforms to facilitate both vertical and horizontal cooperation among governments.