行政區劃與政區地名爲國家行政管理重要依據指標之一，歷來均很受重視，目前大陸地區的行政區劃與政區地名和我民國三十八年時代者有很大的差異性，由於兩岸間互動相當頻繁，政區地名對政治、經濟、文化、軍事等之互動深具影響力，因此對於行政區劃與政區地名的認知有其必要性與重要性。政區地名與行政區劃有相當之關聯性，本文首先闡述行政區劃之涵意、特性與原則，並探討我國及中共行政區劃體系之差異性；再研析政區地名之結構，依此概念，分析我國原政區地名(1911~1949)和中共現政區地名(1949~1995)間之差異性，並研析歸納出其變遷類型計五大類、二十八次類。政區地名在地圖上表現應有合宜之設計，在兼顧現況與政策之前提下，傳遞正確資訊；同時也應建立大陸地區縣級以上政區地名資料庫，以供製圖上、學術上、施政上研析參考運用。

"Administrative Division and Place Names" (ADPN), which had been paid much attention since a long time ago, is one of the important bases and indexes for National Administrative Management. For the time being, the ADPN what Mainland China adopt is very different from that we use since 1949. Owing to the frequent cross-strait interactions, ADPN has profound influence on the politics, economy, culture and military of both us and Mainland China. Therefore, the acknowledgment and understanding on ADPN, is not only important but also necessary. There are considerable relationships between "Administrative Division" and "Place Names". In this essay, we elaborate the meaning, characteristics and principles of Administrative Division, discuss the differences of Administrative Division System between us and Mainland China, then study the structure of ADPN According to this concept, by analyzing the discrepancies between our original Place Names (1911-1949) and current Mainland China Place Names (1949-1995), we induced that the types of change include five main categories and twenty-eight secondary categories. Under the primary consideration of both real circumstance and policy, there should be a suitable design for the expression of Map Place Names to deliver correct information. Meanwhile, we also should build Mainland China Place Names database that contains names ranking above counties to support the research, reference and application on mapping, learning and government administration.