The study examines the evolvemnent of cultural policy in Taiwan through analyzing the budget of the Council of Cultural Affairs (CCA)--Taiwan¡¦s first and only cabinet-level government cultural agency, since its inauguration in 1982 to present. The study reviews the structure, variation and trend of CCA¡¦s general budget, and examines the budget data with policy White Papers. During President Chiag Ching-guo and Chen Shui-bian¡¦s administration, budget item variations were limited and the growth and distribution of budget have been relatively stable. During President Lee Teng-hui¡¦s administration, there were significant changes in budget items and distribution, as well as rapid growth in budget amounts. In each President¡¦s administration, the Ministers of CCA who had longer tenure tend to have more stable policy goals. The cultural policy largely influenced by changes of Ministers as well as socio-political situation. In the budget of CCA, only six items (Cultural heritage, cultural communication, international exchange, visual arts and performing arts) had been listed in the budget of CCA since its founding. The only new item had been keeping to present is Community Revitalization. Comparing with the cultural development of Taiwan, long term and continual support are critical to the achievement of cultural policy projects.