In 2003, the Organization for Economy Co-operation and Development (OECD) reported in its survey that Knowledge Management (KM) was one of the internal management priorities in the central government organizations in each country. It revealed that KM had been emphasized in OECD member countries. KM practices have been improved deeper and wider on application in private sector than those in government organizations. Even though, implementing KM practices has already been a global trend in this changeable century of 21. KM is a better resolution to promote administration efficiency and problem solving by accumulating material of knowledge and networking specialist. For this reason, government has been actively inducing KM practices and expecting efficiency leaders abounding with knowledge. Comptroller administrations are responsible for the budget, accounting and statistics in the government. Under the limitation of resources, how the comptroller administrations do the delivering for creating the best efficiency, service quality and performance is a grim challenge at this present. This research was done by interviewing and following questionnaire survey, based on the pattern compiled by literature reviewing, to the accountants and statisticians of Taipei and Kaohsiung government for examining the status of the KM practices in these comptroller agency. After sampling the accountants and statisticians of the two governments, this study presented a detailed analysis of its 372 valid questionnaires, which were processed by SPSS10.0 software, and obtain the findings as follow: 1.The average in all aspect is above 3 except the sharing of comptroller knowledge due to its tacit. It manifests that all accountants and statisticians have approved the KM promoting. 2.In knowledge selection aspect, man has shown more rates of utilization than woman, but woman has paid more attention to the mentoring, training, and coaching practices; staff mobility and improving the classification of information. The superior have more rates in utilizing knowledge creating than the non-superior and emphasize the relationship between organizational culture with opening, cooperation, trusting, sharing and learning. 3.In KM process aspect, budgeting comptrollers, accountants and the senior in qualification and record of service are less rates than statisticians and the junior. In aspect of KM enablers, the budgeting comptrollers place more value on strategy and leadership planning, the ones who take more time on using computer in work pay more attention to information technology and the junior focus on performance measurement. 4.The one who takes KM enablers seriously will use the KM process more frequently. It has proved the theory of KM model of AABC. 5.There are divergences in consciousness in most of aspects between Taipei and Kaohsiung comptrollers except in knowledge accumulating, accessible function of Internet site and difficulties in implementing KM practices. According to the statistics, the average of Kaohsiung is higher than Taipei in every aspect. It shows that accountants and statisticians in Kaohsiung are more perception than those in Taipei. As a result of this research, the researcher has given seven suggestions to the comptroller agency for inducing KM practices as follows: (1) Build up the consciousness of the middle- aged, higher educated and less experiences accountants & statisticians in KM concept. (2) Promoting the level of hardware and software in KM. (3) Strengthen leadership of the superior. (4) Enhancing ability of the non-superior in researching, developing and creating. (5) Establish a society on practical knowledge and a channel for sharing and communication. (6) Integrating laws and regulations, set up a database of KM in legislation. (7) Making an inquiring system of government accounting information for public.