台灣都市計畫實施的困境與風險在於欠缺多元參與及理性決策的勇氣與決心，尤其以都市更新容積獎勵制度與實施情形最為明顯。本文廣納各界對都市更新容積獎勵之批評，歸納長久以來六大主要爭點：合法性、正當性、公益性、公平性、合理性與整體性，探討其13項檢核標準，再據以分析進行臺北市都市更新容積獎勵制度實施之實證研究。研究發現都市更新容積獎勵項目多數不符合檢核標準，而實施結果已成為放任地產經濟尋租之肉桶政治的代表，不僅有違都市永續發展，更深化台灣社會的分歧。因此，本研究認為政府應盡速檢討修正容積獎勵政策與制度，以符合各項檢核標準，長期而言，則建議廢除都更及危老條例，使都市更新再生，回歸更健全的都市計畫法制體系。

The predicament and risks of the implementation of Taiwan’s urban plan lie in the lack of courage and determination of multiple participation and rational decision making, particularly in the system and implementation of the urban renewal floor area incentive mechanism. This article broadly reviews criticism of the urban renewal floor area incentives mechanism and summarizes six major disputes, including legality, legitimacy, public interest, equity, reasonableness, and holistic. The 13 inspection standards of the incentive mechanism are discussed, and an empirical study is then conducted on the implementation of Taipei urban renewal floor area incentives. The study finds that most urban renewal floor area incentives mechanism and projects do not meet the inspection standards, and the implementation results have become a representative of pork barrel politics, the laissez-faire real estate economy rent-seeking, which not only violates sustainable development, but also deepens social cleavage. Therefore, this study concludes that governments should review and revise the urban renewal floor area incentives system to meet the inspection standards as soon as possible. In the long run, the Urban Renewal Act should be abolished to regenerate the city and return to a sufficiently sound urban planning legal system.