摘要：长期以来，台湾地区的殡仪设施和管理一直缺乏跨区域资源整合和基于地理位置的研究，因此会出现殡仪设施的位置不恰当、供应过剩或不足等问题。新台北市毗邻台北市和基隆市，殡仪设施的数量高达264处。如何适当地规划殡仪设施并与邻近的地方政府合作已成为新北市政府的当务之急。本研究回顾了区域合作理论，将新北市公共殡葬建筑和公墓作为研究对象。此外，还研究了三个城市的殡仪设施的服务半径，以确定服务区域和分布，同时使用时间序列模型来估计公共坟场和公共殡葬建筑的供需状况。该结果旨在用于制定新北市未来殡仪设施的区域合作战略。得出结论如下：（1）新北市现有殡仪馆所在地不平衡，有居民在其他城市使用丧葬设施的现象; （2）新北市殡葬设施使用率不均衡，部分地区的供需不平衡将持续到2025年; （3）新台北市的殡仪设施可以通过区域规划、更新设施、管理体制和区域合作的方式发展，按照四个方面和九个战略制定; （4）规划台北市或基隆市附近的公墓作为区域合作示范项目; （5）三个城市应减少或规范收费（如减免跨县费）作为鼓励区域合作的优先政策。
关键词：殡葬设施，区域合作，时间序列，服务半径，鱼骨图
Abstract: For a long time, funeral facility sites and management by the local government in Taiwan have been lacking cross-regional resource integration and location based research. As a result, funeral facility locations have become inappropriate, excessive or insufficient in supply, etc. New Taipei City is located adjacent to Taipei City and Keelung City. The number of funeral facilities is as high as 264. How to plan funeral facilities appropriately and in cooperation with neighboring local governments has become an important issue for the New Taipei City government. This study reviews the theory of regional cooperation, and the main topic of the research is the public columbarium buildings and public cemeteries in New Taipei City. In addition, the service radius of funeral facilities in the three cities is studied to identify both service area and distribution, as while as using a time series model to estimate the supply and demand situation of public cemeteries and public columbarium buildings. It is intended that the result may be used to develop a regional cooperation strategy for future funeral facilities in New Taipei City. The conclusions are as follows: (1) the location of existing funeral facilities in New Taipei City are uneven, resulting in the residents' use of funeral facilities in other cities; (2) the funeral facilities' percentage of use is uneven in New Taipei City, with some regions facing imbalance between supply and demand by 2025; (3) the funeral facilities in New Taipei City can be developed according to four aspects and nine strategies through regional planning, renewed facilities, management systems and regional cooperation; (4) a public cemetery near Taipei City or Keelung City should be planned as a regional cooperative demonstration project; (5) the three cities should reduce or standardise the charges (such as exemption of cross-county fees) as a priority policy for encouraging regional cooperation.
Key: Funeral Facilities, Regional Cooperation, Time Series, Service Radius, Fishbone Diagram
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