These revisions will embrace the notion that local governments should be given both money and responsibility. On the one hand, the manpower and financial power of the local governments should be strengthened; and on the other hand, local governments should be given responsibility for functions such as police, firefighting and health insurance, so that they really shoulder the responsibility of being on the frontlines of self-rule.
在修法精神上，也將秉持「錢」與「權」同時下放的原則，一方面充實地方的人力財力，一方面則可能把諸如警政、消防、健保等施政項目責成地方全權負責，讓縣市真正負起地方自治第一線的重擔。