Facing the global situation and challenges that were getting to be severely competitive, all over the countries in the world started to implement ¡§Government Innovation¡¨ and imported the concept of business operation for promoting the competitive edge. Benchmarking originated in the business industries that had made remarkable success with it. Benchmarking is a process¢wa series of actions, steps, functions, or activities that bring about an end or a result: the identification and importation of best practices to improve performance. This research systematically introduced the contents and application procedure of benchmarking, and probed into the successful experience of implementing benchmarking from advanced countries in the world, then chose Kaohsiung Tzuo-ying District Administration as a case study. After practically applying benchmarking to Kaohsiung Tzuo-ying District Administration and analyzing the results of the questionnaire, there are some findings as follows: 1. The leader¡¦s support and employees¡¦ identification are critical factors for successfully implementing benchmarking. 2. Employees always exclude the implementation of new policy. 3. The work attitude of benchmarking team is very important for the benchmarking project. 4. The benchmarking project needs the support of the benchmarking partner. 5. It¡¦ll be necessary to apply multi-approach to stimulate employee to get involved with benchmarking project. 6. The results of questionnaire indicate that the level of understanding, approval of the benchmarking project and the level of being willing to participate is obviously relevant. According to the above findings, this research offered recommendations for Kaohsiung Tzuo-ying District Administration and Kaohsiung City government as follows: 1. Kaohsiung Tzuo-ying District Administration: . The aspect of enhancing activities of communication and propagation . The aspect of selecting benchmarking team . The aspect of selecting benchmarking item . The aspect of selecting benchmarking partner 2. Kaohsiung City government: . The aspect of incentive measure . The aspect of education and training . The aspect of benchmarking syndicate