In Taiwan, legislator made Environmental Assessment Act for the task which prevents the pollution. When someone wants to take development on somewhere, this is a measure that state adopt to prevent the pollution. In environmental law, it also has been discussed hotly by academic lawyer. In our country, if citizen refuse to obey the environmental assessment conclusion or its procedure, which the development will make citizen to suffer the pollution. The relevant discussion in jurisprudence is absent. The relevant substantive law could be found at Environmental Assessment Act §23Ⅸ. But the premise is that we should return to the jurisprudence of general theory of administrative law, and clarify the nature of environmental assessment conclusion. I hope the points proposed in my essay can avoid destroying the system of administrative law that we have established hardly for a long time. Therefore, after reviewing the court's opinion, I will discuss relevant issues from the general theory of administrative law, and examine whether courts apply law appropriate or not.