These years. Taiwan's NPOs has expanded and diversified. The NPOs in Taiwan are regulated by the Civil Code. In addition to the Civil Code, there are other laws that encourage and regulate the establishment of NPOs. These laws are discrepant and antiquated. If we want to improve the development of NPOs and to establish the strong civil society, we must enhance and rationalize the mechanism of supervision for NPOs. We investigated the relation between state and NPOs, and used the concept of“accountability" to explore related issues.