隨著講究如何處理資源分配與樽節成為政府的重要工作後,人民對政府的期待也越發多元,期待又要馬兒好更要馬兒能吃草,為因應時代趨勢,在「新公共管理」治理下的時代中,有關政府的行政效率、效能、便捷性問題成為顯學,討論如何改變既有行政怠惰與效率低落成為政府重要的改革方向,這也是「地方自治」轉型過程中面對的最大考驗。「地方自治」自國民政府遷台後便逐步實施,但因戒嚴與特殊的國內外政經情勢,解嚴前的「地方自治」並未直接屬於憲法規範範疇,直至1999年「地方制度法」實施後「地方自治」才真正得到國家法令授權。鄉鎮市做為第三級地方自治層級機關,長期是地方發展重點,也是人民最直接面對的「地方自治」機關,有期歷史特殊性,但在行政區劃重新籌劃下,當前的鄉鎮市層級管理的僅僅只有30%的台灣人口,討論鄉鎮市存廢議題日漸成為社會主流議題。本文試圖透過學術理論與個人實務上的結合,以新公共管理首重之效率與效能問題作出發,並以企業常使用之SWOT分析檢視當前鄉鎮市自治層級面臨的危機問題,進而探討鄉鎮市未來如何做出轉型改造,進而符合民眾期待。 As the matter of distributing resource and austerity has become the priority to the governments, expectations of the people towards the governments are various. In the era of the New Public Management, NPM, the study of the governments’ efficiency, efficacy and convenience has become more and more popular. Improving the efficiency and efficacy is an important reform of governments, this is also the biggest challenge in the reform of the “Local Governance”.Local Governance has its roots back in the time of the R.O.C government moved to Taiwan. Due to the martial law and international situation, the local governance at that time was not under control of the R.O.C constitution. Not until the implement of the “Local Government Act.” In 1999 has the local governance officially legalized. Local government as the third tier of administration are always the focus of local development, and the agency facing people directly. Although local governance has its distinctiveness in the history, there are only 30% of the population living under the administration of the local government. Thus, the discussion of abolishing the third tier administrative agency has become more and more popular.This is an essay of the combination of academic theory and personal experience. Starting from the focus of NPM and using the method of SWOT, this essay is viewing the crisis of local governing, and discussing the reform of agency, in order to make the administration meet the expectation of the people.