This paper first introduces the theory of policy network to explore the development of Taiwan's ocean policy. In theory, it is considered that policy network is a kind of governance. If we would like to overcome the collective action dilemma, we should use "resources" as a incentive. Taiwan's current 108-year ocean policy is to build a policy network system by trying to construct a "cross-border platform" with resource incentives. As the policy network is a form of governance, it should be used to develop the theory of ocean governance. At the same time, it can integrate the issues of ocean policy with the policy network to overcome the collective action dilemma with resources.