One slight mistake or misuse of police firearms could infringe human¡¦s right; thus, when it comes to the controlling of police firearms, legal state will usually adhere to the principles of legal reservation strictly. Police officers need to deal with all sorts of various and strange situation in the society. However, the legal provisions can not regulate and list all kinds of police firearms, which will bring doubts to police officers if it is necessary for them to use firearms and news related to the misuse of firearms has been heard all the time. Since the controlling of police firearms is part of national administration, the purpose of using police firearms and protecting the right of human should be considered with the same aspect and extent under this democratic and legal state. Furthermore, stipulating a comprehensive act for controlling and managing the police firearms should not be limited with the interpretation of the law, but should be established with suitable rules for Taiwan to control and manage police firearms in terms of different aspects and comprehensive considerations. Based on the 5 major frameworks of administration law, including the principles, organization, authority, remedy and supervision, this study aims at examining the legal system of national controlling of police firearms, in terms of legal and practice aspect, to clarify the problems that using police firearms might bring with researching by reference, historical analysis, comparative analysis and induction analysis. Through the study, a ¡§legal system of controlling and managing the national police firearms¡¨ should be set up comprehensively, so that the suggestions of adjusting the deficiency of current law can be made. The current legal system of controlling and managing the national police firearms forms a basic shape; however, by this study, the deficiency of it has been found, such as the unspecific timing of firing, the scarcity of authority for assessing the liability of using firearms, the insufficiency of administrative authority system including administrative investigation,, the deficiency of national remedy and state compensation, vacancy of the mechanism of interior self-supervision and so on, which means that the 5 elements , including the principles, organization, authority, remedy and supervision, are left to be redressed. Fortunately, the problems may be corrected by the suggestions below. A, learn to enhance the firearms regulations from imitating how the on-duty police officers in Japan work. B, the National Police Agency of Ministry of the Interior can establish an authority to assess the liability of using firearms. C, make it a mandatory regulation to start administrative investigation before using firearms. D, state compensation should be complied with the original State Compensation Act. E, facilitate the mechanism of interior self-supervision by imitating the evaluation for universities. The government should examine the related problems of national police firearms as soon as possible, so that the reviewing and redressing can be conducted and the problems can be solved.