Economic growth which is mainly measured by GDP can neither reflect income distribution and price structure diversity, nor reveal the great price caused by environment pollution, city and population growth, no international society tends to use the concept of economic development which has more inclusive meaning to measure welfare improvement of society and individuals. This reserch explores Taiwan's theoritical understanding and economic policies shout income distribution and environment protection since world war Ⅱ, revealing Taiwan's ideology transition from economic growth to economic developent, so as to offer helpful reference for developing countries including Chins, and also make Taiwan understand and treasure her own growing experience.