(See chart.) In addition to the administrative expenses that those local governments have always borne, they have recently taken on growing social welfare obligations, which have caused the debts of counties and municipalities to rise across the board. If you set aside the two special municipalities of Taipei and Kaohsiung, the average debt as a percentage of a local government's annual budget is already pushing the legal limit of 45 %.
（見表）而在原本開支之外，近年來又逐漸增加了社福支出的負擔，使得各縣市普遍債臺高築；扣除北高兩個直轄市，平均的債務餘額占歲出比率，已逼近法定上限的 45％（即歲出規模若為 100 元，債務不能超過 45 元）。