An excellent government is excelled in the visible performance. A government with great performance can improve the quality of government policy effectively, and meet the expectation of the people. The project control system plays a crucial role in performance management. As the dramatic technologic surge brought by the advances of the Internet and information technology has forced the mode of management changed all over the world. This article intended to gives a general description of the virtual organization in enterprises, and the project control system of the Executive Yuan. Finally, also raises questions and puts forth proposals concerning the virtual-control mechanism.