The trend of globalization and global governance of the 21st century, most of countries faced up to politics, economy and social environment impacts. Under the old-fashioned thinking, government organization and function design would not meet people's need for change; and that has accelerating the turning point of creating e-government and organization re-engineering movements. By virtue of e-government fulfillment, transforming traditional bureaucratic hierarchy to system function oriented institutional framework to create competitive power has become the fashionable issues of modern country. Since 1998 the implementation of e-government program in Taiwan has been encountered critical challenges in all stages. However from then to 2007, assessment of major research institutions like: 「World Economic Forum Network Readiness Index, WEF NRI」, 「Brown University Global E-Government Report」or 「Waseda University Global E -Government Report」, were give Taiwan a very positive response. National e-preparation and e-application has become the emerging arena and important indices of weighting e-administration. Beyond question, 「mobile」 and 「ubiquitous」 technologies are two new entrants in the future, information and communications technologies occupied a primary status in the e-government and has been proved as a key enabler too. Just like Andrew Grove Intel former executive chairman said in 1995: "In the face of globalization and era of information revolution, you can only choose to join or eliminate". This paper mainly relies on the literature analysis approach, with comparing major research institutions e-government assessment report and observing some web site, especially focus on 「Research, Development and Evaluation Commission(RDEC), Executive Yuan, Taiwan」 and 「Office of Management and Budget (OMB), U.S.A」, then produce some of the new findings and measures in the final section.