Abstract: The major role of the Agricultural Bank Taiwan is to guide and assist the development of the Farmers' Association and the Credit Office of Fishery Association, so as to stabilize and promote the development of agricultural economy. However, the role was disabled in the global financial crisis of 2008 To better understand the structural changes of financial assets of Taiwan agricultural grass-roots finance, and the structural changes of non-performing assets of Taiwan agricultural grass-roots finance after the establishment of the Agricultural Bank of Taiwan, this study used Markov chain model as the theoretical basis and analyzed the asset structure and assets operating efficiency in the Farmers' Association and the Credit Office of Fishery Association before and after the establishment of the Agricultural Bank of Taiwan.