2010年12月25日在臺灣的地方自治史上產生了前所未有的重大變革，也就是五大直轄市的形成，同時也使馬英九總統在2008年總統大選期間，所提出的「三都十五縣」的政見破局。但這樣的結果，對改制前的臺北縣而言，可說是完成追逐了30年，但卻仍遙不可及的夢想，也結束了長期淪為次等公民的不平等待遇。 升格後的新北市與臺北市在地方自治的體制上雖可說已是並駕齊驅，但是就兩者的發展歷史而言，新北市目前仍處於初始的立基階段，尤其是新北市的29個行政區，起源於改制前臺北縣29個鄉鎮市的自治體。在改制之初29個行政區，除了在人口密度、土地面積上有相當大的差異之外，最主要的是地理環境的先天條件，使得29個行政區呈現不同的城鄉風貌。 新北市首要面臨的課題，就是進行29個行政區的重整工作，在過去臺北縣發展一鄉一特色的基礎上，各行政區原具有社區產業的發展條件，但在過去鄉鎮市自治時期，難免因為各自政治立場的不同而分立，形成政治地理，以致造成政府當局資源整合不易。再者，原有的行政區疆界雖因為都市開發，產生地域疆界不明的現況，但在過去鄉鎮市自治時代，行政區域調整容易引發藩籬割據的疑慮，所以新北市行政區歷經了40年未曾調整。 升格後的新北市在五都之中，是人口最多的直轄市，在區域經濟崛起及國際城市競爭的氛圍中，各直轄市無不致力發展各自潛能，期以提升國際能見度。然而城市發展首重基礎的建設，行政區劃是新北市行政資源分配的基礎，各行政區發展皆屬新北市政府全權統籌規劃，如何以最適的行政區劃調整藍圖，勾勒未來新北市發展的願景與區域發展特色，是市政府重要的課題。行政區劃調整工作需有妥善完整的規劃與配套，應考量民意的趨勢，要有一次劃定，革除行政區界劃定不明的決心。 本研究指出根據公共選擇理論，以及區域治理、公共服務及廣域行政的概念，新北市應以現有公務機關服務轄區分布現況、市議員及立委選舉區劃分、生活圈、歷史、地理環境等現況來研擬未來新北市行政區藍圖，並探索最適的行政區劃藍圖，供市政府做為行政區劃時的參考，更有助於新北市行政區劃調整共識的形成。 / A revolutionary change of local self-governance in Taiwan history has occurred since December 25, 2010; that is the formation of five municipalities. This formation broke President Ma Ying-Jeou’s policy of “three cities fifteen counties” raised in Presidential Election of 2008. However, to pre-reformed Taipei County, the formation made its reachless dream which had been pursued for thirty years realized. The formation also ended the long-term unfair treatment of being the second-grade citizens. Upgraded New Taipei City is running neck to neck with Taipei City in terms of local self-governance. Regarding the histories of the two, however, the former is still under the fundamental stage, especially the 29 administrative areas of New Taipei City, which used to be 29 regional municipalities of the townships of pre-reformed Taipei County. In the beginning of the reformation for the 29 administrative areas, it was the precondition of geography that made them have different countryside landscapes in addition to a big difference of population density and land area. The first lesson New Taipei City will undergo is the work of administrative area adjustment for the 29 administrative areas. Upon “one township one feature” policy on which pre-formed Taipei County had made an effort, each administrative area had its own strength of developing community industry. During the past self-governance period of the townships, nonetheless, it was inevitable to see the area separation due to political diversity. Political geography had thus occurred and made it more difficult for the government to make resource integration. Furthermore, although there was boundary ambiguity in the original boundaries of the administrative areas on account of urban development, to avoid the problem of opposition to the splittism against administrative area adjustment, the administrative areas of New Taipei City had not been adjusted for forty years during the past self-governance period of the townships. Upgraded New Taipei City is the one with the highest population among the five municipalities. Affected by the rise of regional economic and international urban competition, none of the municipalities slacks on developing its potential in an attempt to enhance its international visibility. With respect to urban development, infrastructure is firstly emphasized and administrative division is considered to be the fundamental work to New Taipei City when administrative resource allocation is being made. It is New Taipei City government that has full authority to make an overall plan of the development of each administrative area. Therefore, the question “how to sketch the forthcoming version of the development of New Taipei City and the features of regional development on the most appropriate blueprint of administrative division?” becomes an important issue to the city government. The work of administrative division adjustment needs to be well planned and go with corresponding measures. Public opinion should be taken into account and the determination of “once only” and eliminating boundary ambiguity is also required. This study points out that, based on public choice theory and the concepts of regional governance, public service and cooperative administration, New Taipei City should make a blueprint of forthcoming administrative areas according to the present distribution of the service districts under jurisdiction of official departments, the division of the constituencies of city councilors and legislative committees, living domains, histories, and geographical surroundings. Meanwhile, to provide as references for the city government to make administrative division, the most appropriate blueprint of administrative division needs to be sought. It also helps on coming to a mutual understanding of the administrative division adjustment for New Taipei City.