Taiwan’s population is aging and has reached the standard of “aging society” defined by the World Health Organization (WHO). The population of aged 65 and over will be tripled between 1994 and 2036. With this rapidly aging tendency, the need for long-term care services will increase dramatically. The government has launched the long-term care system for many years in Taiwan. “Aging in place” has been the policy orientation and emphasizes the development of community care. Learning from the experiences of western countries, establishing the integration of long-term care resources and the mechanism of care management has been regarded by the government as a very important issue. In order to fulfill the government policy above, the practical issue in terms of establishing the mechanism is discussed. In practice, including the need of setting up a health care commission and strengthening the function of long-term care management center should be considered. In the meantime, a three steps’ procedure for establishing the mechanism is discussed. It is hoped that the development of integrating long-term care resources and the mechanism of care management could reach to nationwide in order to fulfill the government policy in terms of long-term care system and eventually accomplish to the goal of performing a comprehensive health care system in Taiwan.