本文在我國中央與地方財政法制，以及國會政黨政治與政策利益分配的文獻回顧基礎上，提出三個研究問題: (1)執政黨和在野黨的立法委員對於地方財政法制相關政策議題之意見是否會呈現明顯的不同? (2)執政黨籍立法委員是否會比在野黨籍立法委員更支持政府在地方財政法制方面的政策? (3)相同黨籍的立法委員對於地方財政法制相關政策議題之意見是否會呈現高度的一致性?本研究針對曾經擔任過鄉鎮市首長的十五立法委員所進行的問卷調查及深度訪談，根據回收的問卷及訪談的內容去驗證研究問題的結果發現，第一個研究問題的成立與否難以論斷，而必須視特定議題而定；第二個研究問題的檢驗結果是可以成立；而第三個研究問題就執政黨籍立委而言可以成立，但就在野黨籍立委而言則不能成立。

Respondents of this study include all fifteen legislators in the Legislative Yuan who had held town/villages masters. Based on an empirical research of questionnaire survey and in-depth interviewing about issues of congressional party politics and policy interests distribution, this study presents three propositions as follows: (1) on local public finance issues, is there any significant difference between legislators of the ruling party and opposition parties? (2) on local public finance issues, are ruling party legislators more inclined to support the government’s policies than opposition party legislators? (3) on local public finance issues, does it indicate high consistency for legislators with the same political party membership? In short, while the first proposition is hard to reach conclusion, the second proposition sustains. However, the third proposition sustains for the ruling party legislators, whereas it is rejected for opposition party legislators.