The objective of this paper is to discuss the financial status of Kaohsiung city after the impact of the Governing Allocation of Revenues and Expenditures Act and the merge of Kaohsiung city and county. After Kaohsiung city-county consolidation to elevate status on December 25, 2010, the new government, by the law, needs to accept the obligations and responsibilities of Kaohsiung County in addition to the original outstanding debts of two governments. It is therefore interesting to ask if the restructuring of administrative regions policy leads to the budget deficit of the new government too large. To this end, we test whether the Kaohsiung fiscal deficits are too large to be sustaintable over the period 1987-2010. Our empirical results have shown that, at the present system of laws, the fiscal deficits of the Kaohsiung city-county consolidation are satisfied since they are stationary.

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台灣地區在2010年的行政區域調整中，有三個區域進行縣市合併，合併後的縣市其選區必須重新劃分，而進行劃分時有三個因素可以做為縣市合併後衍生之選區劃分原則，分別是縣市融合、大市效應與優勢現象。這三個因素在以往的選區劃分中甚少被提及，因此本論文特別討論考慮這三個因素的選區劃分。 由於大市效應或優勢現象產生的原因是單一選區中有太多的選舉人口來自縣市合併前的同一行政區，因此我們在劃分前處理中，先對人口過多的行政區進行分割，然後進行選區劃分。為促進縣市融合，我們優先考慮將原縣市交界區域的行政區域劃分至選區，然後才考慮非交界區的行政區域。劃分的過程中，我們參考最多限制優先的原則，透過貪婪演算法進行劃分，劃分結束後再進行選區調整，以求能滿足中選會對選區人口數等相關的規定。 我們在論文中提出了選區評估的指標，可以對縣市融合、大市效應與優勢現象進行衡量與評估，以便作為劃分結果的比較與參考。 最後我們透過對合併後的高雄縣市進行選區劃分，以說明我們整體的概念與方法。根據我們的劃分原則與方法，我們的劃分結果產生6個縣市融合的選區，而中選會所公布的選區劃分結果，沒有任何符合縣市融合精神的選區。同時，相較於中選會的結果，我們的劃分方式有較好的大市效應指標與優勢現象指標。 / During the administrative district adjustment of Taiwan in 2010, three regions conducted the city and county merges. The electoral districts must be redistricted after these merges. There are new issues, related to the merge of city and county, which have seldom being discussed before, namely, the city-county integration, the overpopulation-region effect, and the dominance phenomenon. In this thesis, we will consider these issues as the new principles to be included in electoral districting. The reason that causes overpopulation-region effect or dominance phenomenon is due to too much of population comes from the same administrative district in the city of county prior to the merge. One could avoid these by dividing the overpopulation borough before carrying out the electoral districting. In order to promote the city and county integration, we give priority to these administrative districts on the junction regions of the original city and county configurations before considering the administrative districts on the non-junction regions. The most constraint principles and greedy algorithms are employed in the actual electoral districting processes. After the first districting, we conduct a region adjustment to comply with the regulations of the Central Election Commission (CEC). We also proposed the assessment indices that can be used to evaluate the possible effects due to the city-county integration, the overpopulation-region effect, and the dominance phenomenon. Using these indices, one can compare the results of various districting outcomes. Finally, we illustrated our idea and methods by actually districting the merged region of Kaohsiung city and county. According to our mechanism, we produced six city-county integrated electoral districts where no city-county integrated electoral district was found in the CEC’s districting results. In addition, the districting results produced by our method have better overpopulation-region effect index and better dominance phenomenon index than that announced by CEC.