Taiwan administration district division and politic landscape began to appear significant combination and revolution since the issuance of the amendment of¡§ Law of Local Politics¡¨ on Feb. 3, 2010. The Kaohsiung county and Kaohsiung city has been combined to a totally new political structure which will have a significant impact on the reorganization of township governments. Therefore the issues such as the governance interrelationship among local government organizations and their own governance relationship, the combination method of township regions, and the revolution of organization structure are important and deserve for further investigation. The study takes the Hunei Township of Kaohsiung County as an example. The township local leaders, focus groups and other important interested parties are interviewed. Through the deep interview method and the SWOT analysis, this study constructs the problems and investigates possible solutions related to the development of township government after the combination of the county and the city, in order to reduce the obstruction of organization reform. Therefore, the main aims of the study are the followings: (1) discuss the rationality and justness of an administrative area combination; (2) discuss the supporting measures that are necessary for increasing organizational effectiveness after the combination; (3) discuss the local fiscal division issues after the combination; and (4) analyze simplified personnel and taxation efficiency. The study aims at providing suggestions for the future sustainable development of Hunei township government after the combination of Kaohsiung district, which will be helpful for the development of other villages and towns.