本篇論文利用台北市及高雄市所得分配五等分及經濟理論推算出兩地區的信任程度，並探討影響兩地區信任程度差異之來源。先針對台北市及高雄市以時間序列(Time Series)個別討論，再以追蹤資料(Panel Data)分析對信任影響的因素及兩地區的差異。 本研究針對都市指標、社會指標及治安指標個別探討對信任的影響，實證結果顯示：(1)在都市指標中，政府的教育支出越多，使教育的環境更好，有助於提升國民的素養，其對兩地區的信任程度有顯著的影響力；此外，交通支出的增加對高雄市信任程度有正向的影響，但卻不利台北市之信任的建立，顯示交通建設帶來的好處可能是有極限的；(2)社會指標中，所得差距越大的地區其信任程度越不好，且影響不論是台北市或是高雄市都是顯著的；(3)良好的治安環境有助於信任的建立。 In this paper, we focused on exploring possible factors affecting trust index of Taipei and Kaohsiung city in Taiwan. First, the income distribution data of the two cities were employed to calculate the trust indexes of the two districts. Second, the calculated indexes were analyzed and discussed respectively from the time series basis. Finally, the analysis on the factors affecting the trust index and the differences between the two cities were discussed via the panel data regression technology. This research was divided into three parts, the Urbanization Indicator, Social Indicator, and Social Security Indicator. The relationship between each indicator and respective trust index was explored. The empirical findings are as follows: (1)In terms of the Urbanization Indicator, the trust index could be improved when the two city governments increase their educational spending. In addition, the increasing of traffic expenditure could have a positive impact on trust index in Kaohsiung city, but have no significantly influence in Taipei city. This result showed that the benefits of traffic construction might be limited. (2)In terms of the Social Indicator, no matter in Taipei or Kaohsiung city, the greater the income inequality, the worse the level of trust. (3)The research indicated that a better Social Security environment would be contributed to the establishment of trust.