臺中市都市發展快速，商業用地需求大增，臺中市政府於2004年第三次通盤檢討時，規劃十九處範圍得採用開發許可的審議流程簡化方式，將都市計畫住宅區變更爲商業區使用，以促使土地開發的時程縮短並降低開發風險。從制度經濟學觀點，制度產生的最終目的就是爲了降低土地開發過程中的交易成本並發揮制度效益。有鑑於此，本研究除透過制度背景探討外，以土地開發交易成本理論觀點進行問卷調查及深度訪談，檢視、分析與討論現行制度設計是否能夠充分達成制度效益，進而對現行制度運作與實施之不完善處提出具體改善策略。歸納臺中市住宅區變更爲商業區許可制度的交易成本項目爲五項，分別爲搜尋、協商、決策、執行及監督成本，研究分析結果顯示協商成本最具不確定性，易影響土地開發順利進行。同時，審議流程雖已簡化，但可透過四項改善策略：(1)資訊公開化、透明化與明確化(2)公部門業務整合(3)回饋金專款專用(4)適度規劃管制措施等，以發揮土地使用許可制度之效益。 ; With the speedy urban development in Taichung city, the demand for business district has increased. In 2004, the Taichung city government allowed nineteen areas to simplify the process of development permit deliberation, turning urban planning residential district into business district, so as to shorten the time and reduce the risk for land development. In the view of institutional economics, the final purpose of institution design is to reduce transaction cost of land development, and achieve institution benefit. So, we discuss the institution background, and then apply land development transaction cost theory to questionnaire survey and depth interview method. We survey the existing institution practice, and then provide specific improvement strategies for the imperfect institution. There are five transaction cost items of land use permit system (residential to business district) in Taichung city: (a) searching cost, (b) negotiating cost, (c) judging cost, (d) executing cost, and (e) supervising cost. The analysis results showed that negotiating cost is the most uncertainly, impacting the land development process. Although, we simplify the process of development permit deliberation. There are four improvement strategies to achieve institution benefit: (1) the open, transparent and clear information, (2) public sector business integration, (3) feedback fees for its specified purpose, (4) appropriate planning restrictive way.