The main purpose of this research is to discuss the planning and implementation of the Green Master Plan. In order to elevate the effectiveness, ”The Park & Green Open Space Act Draft” emphasizes the broad meaning of parks & green open spaces; Aand set up a three stage planning system. To facilitate the investigation & identification of the resources, this research categorizes parks & green spaces into three levels based on its nature & scale. Green Master Plan, as a physical plan for parks & green open spaces development, should consider how to integrate the following four functions, environment protection, hazard prevention, leisure & scenery, and to formulate development plan, construction plan, promotion plan & financial plan, so the protection & construction of green open spaces can be realized, and that the overall environmental benefit can be fulfiled.