This article mainly discusses that meaning and origin of impeachment, and evaluates Taiwan presidential impeachment system through several dimensions including the presidential impeachment system of direct-election countries, the change of the presidential impeachment system of Taiwan. This article points out that the exercising impeachment institution is Legislative Yuan, but LY has already become the political battlefield between ruling and opposite parties. According to this reason, LY hardly gets rid of the consideration about political protest when exercises the right of presidential impeachment. Therefore, about the institution which can exercise the right of presidential impeachment, should not limit in LY but also restore the right of Control Yuan to exercise presidential impeachment which is original regulated in Constitution of R.O.C. So, according to the analysis, it should adopt ”Legislative and Control Yuan” dual-track system, and it might conform the original meaning of article 90 of Constitution which is that ”Control Yuan is the highest control institution of the Country and exercise the rights of agreement, impeachment, redress and audit.”