在區域發展中可能發生的城鄉差距問題，是否延伸至地方政府數位化的發展中？本文以台灣地方鄉鎮市公所作為實證研究對象，以各項城鄉指標進行比對。研究結果發現，除少數面向與預期相違外，如同他國一般，城強鄉弱的差距現象的確亦存在於我國鄉鎮市公所之數位化過程與程度中。尤其是在專業人力、數位化應用方式、電子化政府方案的評估、獲得民間的支援與協助、數位化過程中參考民眾意見、鼓勵民眾使用電子化服務上，多以北部地區、人口規模較大、人口密度較高、非農牧人口以及專科教育程度人口比例較多者表現較佳，並且在數位化發展過程中面臨的困境與限制較少。而南部與離島地區則在多數面向上是屬於弱勢的一方。
為使各地方社區與政府得以在數位化政府的建構上不致過於失衡而影響其發展和居民福祉，本文提出政策建議與研究意涵。權責機關應將我國政府機關的數位化內容與作法正式法制化；中央政府與縣市政府可扮演關鍵的經費提供者與技術指導者角色，協助各鄉鎮市公所均衡地依照各自的經濟與人文背景發展其具特色之數位化政府與應用方式。後續硏究應著重於進一步探究政府間數位落差相關變項之衡量、變項間之因果關係、數位差距所帶來的可能影響、以及解決之道。

Does urban-rural divide in regional development also occur in digitization of local governments? This study uses urbanization indicators to compare local digital governance in Taiwan. The result shows that, despite a few exceptions, urban-rural differences in digitization do exist among local authorities, as it is in some other countries. Especially in professional manpower, digital utilizations, program evaluation, societal assistance, considering citizen’s opinions, and encouraging citizen’s use, local governments which is northern, larger-populated, more densely-populated, nonagricultural, or with more college graduates out-performed other jurisdictions and faced fewer limitations and difficulties.
For local communities not to lose balance in developing electronic government and therefore damaging its residents’ welfare, this essay points out research implications and provides policy recommendations. Authority should institutionalize and legalize the contents and ways of governmental digitization.
Central and county governments may play a key role as expense-provider and technical guider to help each local community develop self-characterized digital government according to its own economic and cultural background. Followup research should further focus on measurments of variables in intergovernmental digital divides, causal relationships among these variables, impacts of the divides, and the solutions.