Facing the crisis of climate change and terrorist attack, modern governments pursue to enhance their emergency management ability and try to establish efficient mechanisms which could lower the damage caused by natural and human hazards.Borrowing ideas from the U.S.'s and Japan's experiences, Taipei and Beijing city create their emergency management systems in recent decades. In this research, we use governance theories to analyze and to compare these two systems in order to find out how different variables such as political institutions and social-economic environment have impacts upon the performance of these two systems.