臺灣港務公司成立於民國101年，自102年開始，將每年可分配盈餘提撥18%回饋至各國際商港所在地的縣市政府，各縣市政府又依其財務狀況提撥特定比例的金額至港口所在地的地方區所，供地方使用。以臺北港為例，新北市政府提撥一特定比率至八里區公所，區公所每年編列回饋金使用計畫，用以增進區民福利，強化地方建設等。本文主要是從臺北港所在的八里區，探討臺灣港務公司回饋金之分配機制，以及回饋金使用上的相關議題，並進一步擴大到國際商港與地方政府的互動關係討論。研究方法上，本研究透過訪談相關單位人員，並邀請產官學專家提供建議。同時也收集了國際商港與地方政府互動的相關文獻，作為推論研究結論的基礎。期望本研究的結果，能對未來臺北港回饋金的使用方式，以及回饋金更公平合理分配有所幫助，能為八里區創造最大的效益，使民眾有感，並能留住或吸引更多人口進駐，增進地方繁榮。

Taiwan Port International Corp(TIPC) set up in 2002. Commencing from 2003, TIPC assign 18% of annual earning provision to local governments where the international commercial ports locate in. Then, the local governments re-assign a certain percentage (amount) to the District where the port locates in. Take Taipei port as example, New Taipei City Government assigns a certain percentage amount to Bali District for increasing well beings of Bali residents. The purpose of this work is to discuss the concern issues of TIPC,s earning feedback allocation mechanism from Bali District viewpoint. These issues including how to fairly allocate TIPC,s earning feedback and how local governments enhance the financial utility of received earning feedback. In this research, we conducted in-depth discussion with related professions, and reviewed researches about port governance and local government. Moreover, we hold a forum to invite advices, suggestions from representatives of governments, industries and universities to come out some suggestions so that the allocation mechanism can be more fair and reasonable.