Abstract: The agricultural financial system of Taiwan has achieved significant results in support of its agricultural modernization; while the agriculture financial system in Mainland China haven’t form an effective operational mechanism because of its functions dislocation. The agricultural finance system is not perfect and reform is imminent. In the base of agricultural financial institutions in Taiwan, running from operation mechanism, financial regulation, agriculture policy, credit guarantees and legal regulations to analyze the agricultural financial system of Taiwan and make relevant suggestions for deepening the reform of Mainland China agricultural finance system .