The irrigation organizations have been organized in Taiwan for more than 400 years and set the foundation of Taiwan¡¦s agricultural development. This dissertation analyzes the 17 Taiwan irrigation associations¡¦ financial statements and discusses how the members of advisory board of irrigations associations interact with resources, rules and communication from the agency theory. The conclusions in the dissertation are as follows: 1.The type of city irrigation associations sold their useless assets and got the money to maintain and operate the associations. The type of country and fragmentary irrigation associations still irrigate the farms, but they have no unused assets to sell. The finance of these two types irrigation associations are not so sufficient, they should take actions to improve their finance by themselves or by the government. 2.Those factors as the levels of educations, the vocation, the types of associations-attending, the number of the types of associations-attending, the major cadres in the associations, the time to be a member of irrigation association, and be a politician or not, will influence with the members of advisory board of irrigations associations to communicate with members, know about the rules, constitute the irrigation association, and make the commitments to the associations. 3.The members of advisory board of different types of irrigation associations have different attitudes toward the constitutions of irrigation associations and the commitment of organizations. Especially the members of advisory board in the type of fragmentary irrigation associations, they are more concerned about the constitution of the irrigation associations, and the commitments of organizations are stronger. The suggestions have been addressed as follows: 1.The government should set up a system to monitor the finance of the irrigation associations. 2.The government should bring the new thoughts of business management to the irrigation associations. 3.The irrigation associations should operate more diversely. 4.The government should subsidize farming. 5.The government should support the irrigation associations to enlarge the irrigation areas.