How administrative boundaries are defined is crucial to the success or failure of local government. How to give each administrative unit a reasonable area over which to govern and a reasonable source of income is an aspect which cannot be neglected when implementing local self-determination.
行政區劃，是地方自治成敗的一大關鍵，如何讓每個區域都能有合理的轄區和財源，是在落實地方自治時不能忽略的。