The capability building of “governance” has long been an important issue in the field of non-governmental organizations. Not only it represents the implication of democratic spirit derived form group decision in NGO operation, and encouragement of members to participate in NGO operation, but also distinguishes the differences between NGOs and general business organizations in terms of the meaning of “management.” However, while the discussions of theory and technique on NGOs management from academic circles and industries and emerging and in variety, most related theories and practical applications are not able to present the real and whole picture; thus causing many NGOs still can not break through current difficulty, or even face the dilemma of organizational collapse. For instance, the arbitrariness of the board will cause the isolation of organization and can not be integrated into the reality of market. The mal-leadership of CEO and lack of creation not only causes the project of organization non-innovative, but also causes the operation of organization being stagnant due to the poor execution. Also, there are problems like suspicious social accountability due to flowed supervising mechanism of organization. All these problems represent that current NGOs are lack of the “governance capability.” Therefore, this paper attempts to identify the range of NGO governance as the research threshold, and then use the structure of NGO governance as the analysis framework to clarify the essential factors of NGO governance, and thinking guidelines of governance capability building. Finally, more realistic and integral new meaning will be provided.