Abstract: 【Objective/Meaning】Under the background of the rural revitalization strategy put forward by the Central Committee of the CPC, the characteristics of rural governance system in Taiwan were extracted in order to broaden the research thought of rural governance in Mainland China and to provide reference for rural governance in Mainland China.【Methods/Procedures】By using the literature review, combined with the methods of field investigation and interview, the qualitative analysis of the rural governance system in Taiwan was carried out by taking Dayou community of Puyan Country, Changhua County and the peasant association of Xinyi Country, Nantou County as examples.【Results/Conclusions】The results showed that the rural governance system in Taiwan had the characteristics of dual-track system and diversification.Moreover, the grass-roots governments and non-governmental organizations were integrated to give full play to the role of peasant associations and community development societies in organization, economy, education, society and culture.But there were still some problems in the rural areas of Taiwan, such as complicated power structure, difficulty for young people to integrate, antagonism and conflict among grass-roots organizations, etc.The Mainland China should fully learn from its successful experience, and avoid its existing problems, thus to seek a feasible way of rural governance in combination with the reality.