This research is directed against the present situation of the current administrative division of area of Fujian of Taiwan of our country promptly, advocate according to the scholar's argumentation, the expert's opinion, use the relevant materials to collect analysis , document analysing and comparing , such methods as legal system research , comparative research and case are analysed, give a new lease of life to administrative division , local government , organization , the government makes for the theoretical foundation again, the comprehensive each side expounds the fact and advocates, sum up and analyse and put in order , probe into the obstruction which may be predicted in question , amalgamation that the village and town city amalgamates and excellent , shortcoming from every side, and then propose the due method of administrative division and relevant supplementary measure of the annexation incident, reference when for the relevant unit to promote the annexation incident in the future by this.
