The purpose of the present study was to examine the implementation and future of endowment fund of national universities in Taiwan. Firstly, through the collection and analysis of related studies, we can understand the background characteristic of endowment fund, the evolution of its budgeting system, the distribution of higher education resources and the income sources of it, and then summarized these topics in the study for further discussions. Finally, according to the analysis and conclusion of the study, I made few suggestions for implementation of endowment fund of national universities in Taiwan.