本研究對象為臺北市、新北市、基隆市及桃園縣，藉由「城鄉差距」概念，並以「中央普通統籌分配稅款」說明我國直轄市與縣（市）間的發展差距是不可避免之現實。實務上，地方政府普遍面臨預算不足窘境，如果僅僅尋求中央預算補助及縣（市）升格，企圖弭平直轄市與縣（市）間之差距問題是「消極」的作法，畢竟，財政資源的大餅永遠是這麼大，要公平分配給各個地方政府是不可能的。因此，本研究試圖以「城市區域」與「小型城市」的相關論述，提出在城鄉差距的現實環境中，相對落後地區必須拋棄傳統「城鄉差距」的消極觀念，轉化成更具積極性的「城鄉差異」觀點與作法；並搭配新北市「產業黃金走廊計畫」的實務案例，說明規模較小的城市，必須認知到與其它城市的「差異」存在，充分利用自身擁有的特殊資源，及建構出與眾不同的利基，展現難以被取代的區域性功能，進而與鄰近較大城市發展出「功能互補」關係，如此將能依靠自身優勢在區域發展過程中佔有一席之地，而不被排除在外。

The objects of this study include Taipei City, New Taipei City, Keelung City and Taoyuan County, and the purpose of this study is through using ”urban-rural gap” concept and taking ”centrally-funded tax revenues” as case to explain that the development gap between municipal cities and counties (cities) of our country is an inevitable reality. In practice, local governments generally face budget deficiency dilemma, however, attempting to make up the gap problem between municipal cities and counties (cities) only by seeking central budget subsidies and county (city) upgrade is a ”passive” approach, after all, the scale of financial resources pie is always the same, impossible to fairly allocate to each local government. Therefore, through theoretical connotation of ”City-Region” and ”Small City”, this study attempts to suggest that, under the realistic environment of urban-rural gap, relatively less-developed regions must abandon the negative concept of traditional ”rural-urban gap”, and transform into more active perspective and approach of ”urban-rural difference”; and coordinated with the practical case of New Taipei City ”The Golden Corridor of Industry Project” to explain that, in order to demonstrate irreplaceable regional functions, smaller scale cities have to recognize the existence of ”difference” with other cities, make full use of their own special resources, and construct distinct niches, and then further to develop ”functional complementarity” relationship with neighboring larger cities, such that, through relying on their own advantages, in regional development process they will be able to take a place without being excluded.