摘要
前年九合一大選為我國近年來重要的公職人員選舉，除了政治的發展，地方政府組織的變化更應該注意。依據行政程序法之規定，行政機關，係指代表國家、地方自治團體或其他行政主體表示意思，從事公共事務，具有單獨法定地位之組織。而依據地方制度法之規定，地方自治團體指依本法實施地方自治，具公法人地位之團體。而在本文所要探究的問題並不侷限於自治團體內的行政機關，而是針對現行地方自治團體組織結構的相關問題來作探究，而這樣的問題長久以來並未被重視，目前學界關於地方自治的討論，多集中於中央與地方的分權，地方法規的核定以及地方財政權的問題。然而，地方自治團體應該如何建構其內部組織，機關應該如何配置等的問題，乃是地方自治團體施政之基礎，此一本質性問題應該優先被探究，也是本文的重點。
並列摘要
Taiwan area, with thirty-six thousand square kilometers, includes Taiwan proper, the Penghu Islands, Green Island. But we have a central government with local governments. Local governments are divided into special municipalities, counties and townships. Local self-government has become a big problem. But there are local self-government basis in the Constitution, and therefore can not be repealed. So how to establish good government is very important. The term ＂administrative authority＂ used in Administrative Procedure Act means an organization representing the State, any local self-governing body or any other subject of administration with an independent legal status, in declaration of its intention and carrying on public duties. So the Local self-governing body shall establish the local Self-Government. But the regulations governing the organizations of Special Municipality governments and County/City governments shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. The Special Municipality governments and County/City governments shall formulate self-government ordinances in accordance with such regulation; those ordinances shall be submitted to the Ministry of the Interior for recordation after approval by the special municipality governments and county/city councils. This Article describe how to establish local administration organs.