The purpose of this article is to suggest that the administrative monitoring and the direction and the direction of reform on the state-established non-profit organization shall be based on allocation efficiency of internal resource and the achievement of operation for the establishment proposes. The returns and revenue of the organization shall not be used to decide the performance of the organization. To decide whether the stat-established non-profit organization is to be transformed into the government corporation shall be determined by the situation if the non-profit organization has fulfilled its establishment purpose. This article also argues that the form of a non-profit organization is more flexible than that of the government corporation in terms of short of red-taped regulations. As to the non-profit organization which has operated as a business, the article argues that such organization shall be dissolved or transformed into a regular for-profit corporation.