This research reviewed and compared documents of adult literacy educational policies between Taiwan and the United States. The goals are as follows: (1) to analyze the influential contexts of the policies of adult literacy education in both countries; (2) to analyze and discuss the issues behind the educational policies of both countries; and (3) to propose basic principles for the policy of adult literacy education for Taiwan. It is found that the international society's attention to adult literacy education facilitated the literacy policy of the United States in the 1980's and that of Taiwan in 1990's; however, its influence on Taiwan was extremely limited. Both countries' policies have been influenced by domestic politics, social and cultural factors deeply, but the influences moved towards different directions. Because adult literacy education has been limited within the framework of the supplementary education system in Taiwan, it has not been able to become a public policy issue. In contrast, because of attention to the competition of the country and the citizen responsibility in the United States, adult literacy education has become a public policy issue. The key factor that lies behind this difference is the completely different understanding of the meaning and function of literacy. Literacy education in Taiwan presents a deficient or remnant welfare perspective, lacks the perspective of functional literacy, and thus hinders its contribution to the social and economic development of the country. In the United States, the policy adopts the perspective of human resource and adult literacy education is seen from the viewpoint of national competitiveness. As a result of the involvement of scholars and the NPOs/NGOs, the Equipped for the Future in the National Institute of Literacy presents the viewpoint of New Literacy Studies, reflecting one kind of active participation of the citizen, and which has created some tension in federal government's theory of human resources. However, as a result of this kind of tension, the contribution of adult literacy education to the value of active citizenship is questionable. Finally, this study proposes some principles for the policy of adult literacy education for Taiwan.