大眾運輸導向發展（Transit-Oriented Development, TOD）至今仍為全球都市發展的重要規劃策略，透過整合大眾運輸場站周邊的土地使用，重塑都市空間結構並改變人們在都市中的活動模式與工作機會分布，評估TOD對都市活動機會配置的影響已成為都市規劃與政策評估的重要課題。工作可及性反映各地區透過大眾運輸接觸就業機會的能力及都市活動機會的空間分布，常被作為衡量永續發展下空間資源配置均衡程度的重要指標而備受關注。本研究以臺北市與新北市為研究範圍，從水平分布視角描述工作可及性在雙北地區的分布特徵，了解TOD長期實行之下雙北地區的都市空間結構。研究採用累積機會模型計算15分鐘、30分鐘與45分鐘三個通勤時間門檻下的工作可及性，並整合吉尼係數、空間自相關分析與空間迴歸模型，評估其空間分布之均衡程度及相關因素。
實證結果顯示，雙北地區工作可及性呈現以商業活動為主導，由臺北市為核心向外擴散的空間型態。在15分鐘通勤條件下，高可及性主要集中於臺北市捷運核心區與主要商業就業軸帶，反映出就業機會與居住空間之間存在明顯的空間錯位現象。隨著通勤時間門檻拉長，工作可及性的吉尼係數由15分鐘的0.470下降至45分鐘的0.077，空間分布轉趨均衡，惟部分地區仍維持較低的可及水準；然而，此一改善係建立於外圍地區須付出更長通勤時間的基礎上，反映不同地區在取得相近數量之就業機會時，仍須以時間換取空間來克服區位劣勢，凸顯其背後仍存在結構性的資源配置落差。相關因素分析結果亦顯示，隨著通勤時間增加，捷運站遠近逐漸取代核心區位成為主要影響來源，而就業多樣性則在各通勤尺度下皆維持穩定的正向影響，顯示其所代表的活動機會優勢並不侷限於特定通勤距離。
綜合而言，TOD政策有助於提升整體工作可及性並改善空間中資源配置的水平分布狀態，但其效益仍呈現明顯的區位差異，部分地區必須透過較長通勤時間方能獲得相近的就業機會，本研究成果可作為檢視TOD政策成效與都市空間資源配置的重要實證基礎。未來政策規劃上除持續強化大眾運輸服務與路網連結外，亦應關注就業機會與居住空間之平衡配置，並將工作可及性納入都市發展與運輸規劃之評估指標，以促進都市活動機會的合理分布與空間資源配置均衡。

Transit-Oriented Development (TOD) remains an important planning strategy for shaping urban spatial structure by integrating land use around transit stations, and evaluating the spatial equity of the activity opportunities it generates has become an important issue in urban planning. Job accessibility, which measures residents' ability to reach employment through the transit network, is widely used as an indicator of this equity, yet few studies have examined its spatial distribution and determinants across the entire transportation network. In cities with long-term TOD implementation, empirical studies that evaluate network-wide job accessibility at this scale remain particularly limited. This study uses villages in Taipei and New Taipei City as the spatial unit of analysis. A cumulative opportunities model is applied to calculate job accessibility under three commuting time thresholds (15, 30, and 45 minutes), and the Gini coefficient, spatial autocorrelation, and spatial regression models are combined to assess its spatial equity and underlying factors. The results show that job accessibility is dominated by Taipei City's commercial core, with high accessibility under the 15-minute threshold concentrated around MRT corridors and a clear spatial mismatch between jobs and housing. Under this shorter threshold, proximity to the urban core and socioeconomic conditions are the main determinants, reflecting a cumulative advantage of transport, employment, and socioeconomic resources in core locations. As the commuting threshold extends, the Gini coefficient decreases from 0.470 at 15 minutes to 0.077 at 45 minutes, and proximity to an MRT station gradually becomes more important than core location itself, while employment diversity shows positive coefficients across all three thresholds, but the effect is statistically significant only at the 30-minute threshold. However, this apparent improvement in equity mainly reflects peripheral areas accepting longer commuting times to reach a similar number of job opportunities, rather than a more even spatial distribution of jobs. These findings suggest that TOD has improved overall job accessibility, but its benefits remain unevenly distributed, and station-area planning should give greater attention to the balance between employment and residential space.

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