Taiwan is located on west pacific typhoon and circum-pacific seismic zone. So the frequency which natural disasters, such as typhoon, earthquake, flood, and mudflows and landslide, occur is much higher than other countries. The natural disasters keep threatening our living environment, which is highly concerned by the public. In recent years, the government promulgated Disaster Prevention and Response Act and undertook a series of plans for disaster prevention and rescue and policy implementation. However, the development of science and technology, rapid social changes and increasing density of population make the work of disaster prevention and rescue more complicated. In addition, when a serious disaster occurs, most mayors of the local government still do not have any concept for the task of disaster rescue. Their not taking it seriously results in that the related departments can not be effectively integrated to deal with a contingency, which is blamed and queried by the public. This reveals the problem: Taiwan¡¦s disaster prevention and rescue mechanism is in chaos and operates slowly when the disaster just occurs. This research selected the disaster prevention and rescue system in the Hsiang level of Kaohsiung County as the case for study and focused on the organizational and functional aspects of this system. By the means of literature review, case study and questionnaire, this paper discussed the case how the government of Kaohsiung County handled the disasters caused by Mindulle typhoon and 0702 flood. It also examined the disaster prevention and rescue system in the Hsiang level of Kaohsiung County and identified which parts should be improved. From the conclusion of case study, this research also attempted to provide suggestions to the central and local government on the disaster prevention and rescue mechanism.