The new challeges of democracy governance in local government, in the past twenty years has developed by local governance at the sub-national level.The historical background of town is special in R.O.C., In the view of comprehensive administration, What is the status of town in local government?How continuous the corporate status of town?In the view of intergovernmental interaction, what are the functions of town?In the orientation of globalization and localization, how to break the difficult position of limited resources in the development of town?Corporate citizenship and local governance of town is very important, the Equilibrious Development of Urban and Village is most urgent. Above all, are the focuses of this paper.