Construct the Framework for the Allocation of Resources Invested in Ecological Governance from the Urban–Rural Land Use Coupling

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With the rapid development of urbanization, cities need more external resources to meet their ultimate demand, which leads to the transfer of land use function between urban and rural areas. How to measure the urban–rural land use coupling remains to be studied. In addition, due to the difficulty in evaluating the unequal development and coupling between urban and rural areas, resource-consuming regions often evade their responsibility for environmental pollution, resulting in unfair allocation of invested resources. Therefore, a framework for the allocation of resources invested in ecological governance was built from the perspective of urban–rural land use coupling. This framework made clear the urban–rural coupling and applied Gini coefficient to judge the overall imbalance in the region. According to the unbalanced structure of the region, the allocation framework based on the location quotient was used to redistribute the resources invested in ecological governance, and the attribution of responsibility was made clear, which can promote regional fairness. The main conclusions are: (I) Taiwan’s overall urban–rural coupling is 8.3, that is, every hectare of land development in Taiwan requires 8.30 hectares of ecological land to meet development needs. The urban area needs to rely heavily on the ecological resources provided by the rural area. (II) The environmental problems of the urban area need to be solved by the urban area itself, while the rural area requires the urban area to be responsible for its ecological governance, and it needs to be responsible for the resource consumption of the external systems. This research provides a new perspective for the research on urban–rural coupling and resource allocation.