To overcome the impact of opening up the Republic of China to chicken imports, the practice of enterprises sharing responsibility and profits was experimentally implemented in 2002. Although its objective is fine, enterprises did not enthusiastically participate. This implies that the design of institution may need to be improved. Except in the year 2002, this analysis finds that the institution displayed deficits in the 2003 and 2004 financial reports. Its reasons were mostly due to lower survival rate, higher feed conversion ratio, and high variation of feed price. In sharing responsibility, the fixed base cost could not reflect the real situation's responsibility. In sharing profits, the sharing rate was not consistent among enterprises as broiler's price changed. A lower survival rate relatively benefited growers, but the higher survival rate relatively benefited feed enterprises. If those shortcomings could be overcome, this institution could be successfully implemented.