In the past, the government always plays a significant role, in the development of labor and employers relationship in Taiwan, especially in the collective industrial relations. Under this long term controlling by the government, the laws restricted the activities and caused to weaken the power of labor and employers. Recently, the three collective labor relations laws - the Union Act, the Collective Agreement Act, and the Settlement of Labor-Management Disputes Act - had been substantially amended and had been put in to practice since 2011. People expect that the amendment would be a progress and will force the negotiation between labor and management. Based on the foregoing description, this research aims to analyze the intention and the feasibility of signing collective agreements by in-depth interview method through the fully experience descriptions of the interviewees, and collects views of respondents, the values of the expression opinions, the interest issues on the theme of interviews. The results show that: both employers and employees are optimistic about the intention and feasibility of signing a collective agreement in surface. Nevertheless, they tend to positive in the public sector, a fuzzy attitude in the private but government-controlled sector, and a pessimistic attitude in the private sector. As to the attributes of the provisions in the legislation, they are tend to optimism in procedural provisions, a pessimistic attitude in the effectiveness provisions, and they are still reasonable in the administrative provisions. Overall, the intention and the feasibility of signing collective agreement can only be reduced to a bare-bones circumstands unless efforts of labor and management, as well as the government who are strengthen the counseling and the implementation of the collective bargaining system.