Local self-governing bodies are juristic persons under public law that possess the right of self-government and an independent personality. But local self-governing bodies are not state in the state. In favor of the uniformity of legal system and the perfection of constitutional order, local self-governing bodies shall be supervised by the state. The supervision of local self-governing bodies is the observation, inspection, urge and examination by the state above local self-governing bodies while fulfilling their public functions. According to the nature of the public functions there are two systems of supervision, the legal supervision while fulfilling self-government matters and the special supervision while fulfilling commissioned matters. At first this article will try to explain the concept of supervision of local self-governing bodies and then represents the supervisory institution in germany. Subsequently we should have a view of the regulations in “Local Government Act” of Taiwan. After that the two institutions are compared with each other, this article makes criticism and some suggestions. Methodically this article discusses, in accordance with the systems of legal supervision and special supervision, following important themes: supervisory object, supervisory criterion, supervisory authority, supervisory means, principles which supervisory authority has to observe, and legal remedy of local self-governing bodies against supervisory means.