目前行政改革運動已成為世界各國共同關注的焦點。本為嘗試對中國大陸與臺灣 近年來所推動的行政改革內涵作簡略介紹，並比較兩者所採用策略的同異點及缺失，進而 提出若干改進的建議。

　　　　　Currently, administrative reform movement has become a common focus concerned in every country of the world. This paper attempts to discuss briefly the contents and strategies of administrative reform, promoted during recent years, in both areas of Chinese Mainland and Taiwan. After reviewing the similarities, differences and common deficiencies of the strategies of administrative reform employed by the governments of Chinese Mainland and Taiwan, the author trys to make some suggestions for the governments to improve their performance.