Abstract Administrative division contains a string of complex questions. It does not only contain the simple concept of the division of regions, but the formation of the ideology of residence towards regions and the fairness of national resource distributions. However, followed by administrative division, the original administrative district still may not develop well as expected due to the change of time and space. By the analysis of the 5 major frameworks of administrative law, I found out that since the merger of Kaohsiung city and county in 2010, the transition of the environment has diluted and allocated the resources inappropriately. It leads to an unbalanced regional development because the people can not be satisfied with inadequate resources. However, the problem is that the current administrative division can not tackle the problems. It¡¦s a great loss that a reasonable and appropriate plan has not even been conducted for the administrative division of Kaohsiung. Moreover, the scale that administrative division covers in local districts is so comprehensive that it de facto influences the right and obligations of people. Therefore, the legal system of administrative division should be improved and adjusted. By this study I found out that Kaohsiung City should consider the overall development and related factors to assess the whole situation with a profounder perspective. By the expansion that brought by the merger of administrative districts, the resources will be more adequate so as to meet the need of people. With the local features of each administrative district, transport communication can be extended, as well as the space greening and beautification. As a goal-oriented activist, the district governors should dedicated to increasing the service quality and efficiency of district offices for people. Followed by the balanced development, local features and the enhancement of overall development, Kaohsiung City can become the leading city in Taiwan with easy access to administration, balanced resources and limitless development.