人口在空間上分布的差異形成集中發展抑或分散發展型態，相對地對於地方財政的支出亦有不同程度的影響。在現今台灣省各地方政府普遍存在著財源短絀之情形下，農地釋出政策的實施所造成都市規模的擴張，是否會引發地方財政加重的趨勢，實有深究的必要。因此本研究的目的，乃在於探討都市空間結構的差異對公共支出的變化影響效果，並進一步提出土地發展政策涵義。 　　針對上述，本研究擬藉由人口密度斜率此變數，作為都市空間結構之指標，進而瞭解都市發展型態之差異對地方公共支出的影響。所謂人口密度斜率乃是隨著距離的增加，人口在空間上的變化情形。其次，以中位數投票模型理論及官僚模型理論為基礎，建立模型並進行測試，同時為因應農地釋出政策的實施，在台灣省各市鄉鎮都市計畫區農業區釋出的假設前題下，進行模擬分析。 　　經本研究結果發現，就總體而言，台灣省各市鄉鎮目前之都市空間結構有分散發展的趨勢，並有無效率的現象；次就農地釋出而言，在不考慮人口規模聚集經濟的情況下，過多的土地開發，將會有惡化現存地方財政不足之趨勢。 / The difference of population spreads in the spatial will result in the pattern of concentrated development or dispersed development. Oppo-sitely, the difference pattern will influence to local public expenditures. On the condition that the local government often exists short tag of finance in Taiwan, so to practice policy of agriculture land release which should result in the extension of urban scale whether will increase the final burden or not, has necessary to discuss. Thus, the propose of this study is to discuss that the difference of urban spatial structure has what effect of change influence to pubhc expenditure, and father want to propose the meaning of land development policy. 　　As above that, this study uses the population density gradient to be the guide of urban spatial structure, and then want to understand the difference of urban development pattern has what influence to local public ex-penditure. Population density describes how rapidly the density falls off with distance. Next, based on the median voter theory and bureaucracy theory to built the model and test it, then for to practice the policy of agriculture land release, this study on the assumption that all agriculture area of urban planned area will be released in Taiwan progresses simulation and analysis which wants to know the influence of agriculture land release. 　　According to the result of this study, we find, fister, the present con-dition of local public in Taiwan, urban spatial structure has the tend of dis-persed development, and cause to nonefficiency. Second, if the agriculture land release do not consider the agglomeration economics of population scale, then to development too many lands will worse present local final.