都市計畫制度與實施關乎都市空間產製的過程與社會實踐的結果。在這種制度安排－法制體系便是關鍵。台灣都市計畫法為因應自1960 年代都市化與工業化發展至今一連九次反覆修法，而相關土地開發之法制體系亦多有變遷。臺灣都市計畫法制主要包含規劃、審議與實施。本文聚焦討論當前四項都市計畫實施的重大議題：一、土地開發政策與工具；二、公共設施取得與開闢；三、財務計畫與容積管制；以及四、計畫與法制體系協同，並分別提出對應的結論與建議。

The urban planning institution and implementation are related to the process of urban space production and the results of the social practice. In this institutional arrangement, the legal system is the key. The Taiwan Urban Planning Law has been revised nine times to cope with the development of urbanization and industrialization since the 1960s, and the relevant land development legal systems have been changed dramatically. Taiwan’s urban planning legal system mainly includes planning, review and implementation. This article focuses on discussion four major present issues in the implementation of urban plans in Taiwan: first, land development policies and tools; second, the acquisition and development of public facilities; third, financial planning and building volume control; and fourth, synergy of urban plans and the rule of law system, and then corresponding conclusions and recommendations are proposed separately.