公有土地撥用制度，由於以往相關法規對於撥用「所有權」或「使用權」不明確，因此，各級政府機關之間往往產生有償無償問題爭議，以致影響公有土地撥用作業。本研究從財產權觀點探討撥用問題，進行理論上剖析與實務上的探討。

　　本研究之重要結論與建議如下：

　　一、結論

　　（一）公有土地撥用之相關法規對於財產權界定不明確，為產生撥用之有償無償爭議的主要原因。

　　（二）公有土地撥用之有償與否，對土地使用配置的效率有一定程度影響，而撥用之有償無償爭議，易造成公有土地撥用的無效率。

　　（三）公有土地撥用應區分「所有權」與「使用權」的撥用，以所有權移轉者，以有償方式撥用，以使財產權界定更明確。

　　二、建議

　　（一）於不同層級政府（如臺北市政府與臺北縣政府）或同一層級不同地方政府（如臺北市與臺灣省政府）間撥用公有土地，以撥所有權為主，採取有償方式。於同一層級政府間撥用公有土地，則以撥用使用權方式進行。

　　（二）區分所有權與使用權之撥用，並分別賦予不同名稱。同一層級政府間撥使用權，宜稱為「移轉使用」，不同層級政府或同一層級不同地方政府間撥所有權，才稱為「撥用」，以避免二者混淆。

　　Concerning the land appropriation system in Taiwan, because relevant past laws and regulations concerning appropriation "ownership" and "use rights" were not clear, problems and disputes concerning whether or not compensation would be awarded often arose between government agencies at various levels, sometimes affecting the implementation of the public land appropriations. This study researches the appropriation question from the viewpoint of property rights, making both a theoretical analysis and an' investigation of actual practice.

　　The important conclusions and suggestions of this study are as follows:

　　1. Conclusions:

　　A. Laws and regulations concerning public land appropriations are unclear as to property right distinctions and are a principal cause for disputes concerning whether or not to award compensation for appropriations.

　　B. Whether or not compensation is given for public land appropriations has a definite level of impact on the efficiency of arrangements for land use. Therefore disputes concerning whether or not to give compensation for appropriations are apt to lead to inefficient public land appropriations.

　　C. Public land appropriations should clearly distinguish the appropriation of "ownership" and "use rights." In order to clearly distinguish property rights, compensation should be given for appropriations when ownership is transferred.

　　II. Suggestions

　　A. When public land appropriations are made between different government levels and segments (such as the Taipei Municipal Government and the Taipei County Government) or between different government levels in the same segment (such as the Taipei Municipal Government and the Taiwan Provincial Government), appropriation of property rights should be generally made. and should employ the method of giving compensation. When public land appropriations are made within a single level and segment of government, appropriation of use rights should be made.

　　B. Distinction should be made between the appropriation of property rights and use rights, and they should also be given different names. In order to avoid confusion of the two, use right appropriations made within a single segment and level of government should be appropriately termed "transfer of use right," and only property right appropriations made between different segments and levels of government or within the same segment but between different levels of government should be termed "appropriations."