Our country carried out the government service “contracting out “already had period of time, in recent years became the major policy which the Executive Yuan impelled vigorously. Therefore, has the plan from the central committee to the place to carry on all impels this national important administration policy. This research mainly take Taichung City and of Nantou County as an example, because under the different external environmental factor's influence, may extrapolate that the metropolis and the village government policy execution has a difference. From this foundation of the argument, this research supposition Taichung City and Nantou County the policy of “contracting out” has its diversity. Hopes for research of by the present paper, understanding Teaching City and Nantou County’s cases for contracting out about type, supervise and performance. On the one hand may understand that Taichung City and Nantou County handle present situation in the service contracting out whether really has a difference? Whether there is on the other hand penetrates the case to discuss the flaw, then attempts to put forward the policy advises.