里長是我國最基層的民選公職人員，在地方治理中扮演重要角色，而其所能掌 握運用的最重要資源之一為里鄰建設服務經費，本文依據分配政治理論來探討臺北 市里長如何分配里鄰建設服務經費，希望能充實國內分配政治相關研究，也能深入 了解基層治理的實況。 本文研究對象為信義區2011 年至2014 年第11 屆的里長，並採取質化與量化 的研究方法。依據訪談結果，筆者將建設經費分為四類，分析結果顯示各里之經費 運用有很大的差異，且會受到里內的地區特性、里長特性與偏好、及政治因素的影 響。此外，里長在選舉年時，會將較多的經費分配在守望相助的項目上。 最後，訪談結果顯示里長在建設經費的決策過程幾乎都是由里長主導，雖然有 依循法規進行討論與公告，但多流於形式，民眾參與程度不佳，因此本文提出兩項 政策建議，一是在經費決策過程中，採用參與式預算的方式，以提高里民的參與， 第二是各里的建設經費總額應考量各里的地區特性。

Li chief is the entry level of the public officials elected by citizens and plays an important role in Taiwan’s local governance. One of the most important resources used by li chiefs is Li-Lin Infrastructure Funds. The goal of this paper is to investigate how the li chief allocates the funds based on the theory of distributive politics. The research focuses on the funds allocation in the Xin-Yi District between 2011 and 2014. Based on the interviews, the use of funds was classified into four categories. The results show that there were great variations in li chiefs’ fund allocation. Several factors, such as the characteristics of li, the features and the priorities of li chiefs, and political factors, had significant impacts on the allocation of funds. In addition, the li chiefs tended to allocate more funds on mutual attention team in the election year. The interviews show that the use of funds was dominated by the li chiefs, and li chiefs followed related government rules. However, the degree of public participation was low. As a result, this study provides two policy recommendations. First, the government should involve the citizens more in the decision process of the use of funds by adopting the form of participatory budgeting. Second, the amount of infrastructure fund for each li should vary in accordance with the characteristics of li.