Public animal shelters in various counties and cities in Taiwan generally face one low and two high dilemma about low recognition rate, high humane treatment rate and high mortality rate. In addition, Taiwan has abolished the euthanasia of stray animals. So, the animals in animal shelters are increasing. Therefore, it is necessary for the government to assess the management performance of Taiwan's animal shelters so that the government can invest limited resources in efficient animal shelters in order to promote the efficiency of government animal protection administration. To this end, this study uses linguistic TOPSIS and conducts performance analysis of animal housing centers in the central region in Taiwan as a research case. The research results will allow the government to choose a high-end animal shelter for long-term cooperation. Finally, the conclusion and future research will be discussed as ending.