The purpose of this study is to provide some advice for the government. It’s concluded that the theory of privatization, analysis local municipal refuse incineration plant management model, investigating stakeholders opinion, starting from the legal environment, the financial standpoint and the method of execution to face by government when Pei-tou Refuse Incineration plant executing the contracting out projects.The result shows that two dominating factors are government director policy and resident opinion, which run the plant. The suggestion are：1. Continuously train and maintain the human resource of Refuse Incineration plant enhance its operate will be no secondary pollution cause.2. Increase public support of Pei-tou Refuse Incineration plant by emphasizing environmental protection knowledge and public relationship.
3. Consider to adopt the private-operate alternative the state-own-operate of the Refuse Incineration plants
