This research project at the new taipei city car traffic violations towed outsourcing, issues related to the cost for the main object, including tow vehicles displace to the fee and charge storage costs and standard set of regulations, and to public and private towing operation cost and efficiency comparison analysis. Analysis and comparison of the public sector and private towed field towed cost, public and private towed quantity variance analysis, analysis of the public sector and private towed field performance differences. This study to collect new taipei city government for car towed business and towed the outsourcing towed quantity, cost and income and material, to classification, compared and analyzed, the cost and the efficiency and profits. This will be the results of pick shore-nets: a violation of regulations, deal with parking vehicle outsourcing towed, main key factor lies in the reserve price bidding inquiry, executive working standard for whether thorough, supervision and examination system is complete and implement is dealt with; Second, public towed field since 1989, pp.-2011 year to year, for a total of about 2.57 million car towed, on average, about 110,000 vehicles a year; Commission private 6 place towed field since 1998, pp.-2011 year to year, for a total of about 2.29 million car towed, on average, about 160,000 vehicles a year. This study found that since 1998, pp. Annual commission private, public towed number since the 2001 annual since that present the decline in public tow vehicles and high failure responsible for policy towed reason such as the task by; The number of private towed high, is based on the added cost, profit factors, such as contract constraint by reason; Three, public towed field unit costs than private towed a relatively high. Comprehensive conclusion: the government will car traffic violations towed business including outsourcing deal with, for government policy efficiency and the smooth flow of traffic is positive, and a major topic of the work and the influence; Executive towed homework should be towed situation of the previous year, the current year is expected to detailed planning towed number, execute; The government deal with traffic violations vehicle towed outsourcing in public or private efforts to look at problems, and should reduce public towed, part of the public sector towed field without towed scores or low, should quit; Private each tow a car parking the towed cost less than public towed, tow performance also has relatively good public sector, it is worth to continue pushing traffic violations vehicle towed business outsourcing, and timely expand outsourcing range, police should configure in need more of department and do important work, reduce government department personnel and expenditure, in order to improve and enhance the government administrative efficiency.