The content analyzes how the Penghu County executes the policy of charging and guide foreign mates from three aspects. (1) The process of policy: the identification of issues, the setting of agendas, the formation of policy, the adoption of policy, the execution of policy and the evaluation of policy. (2) The whole condition of policy: the political condition, the international condition, the social and economical condition, the consciousness and the structure condition. (3) The main actors: the administrations of government, medias, and the interest groups. Finally, proposing appropriate suggestions after the content evaluates the results of execution and analyzes the hardships and those real existing problems.