With the rise of animal protection concept, animal protection law and animal protection policy is increasingly complete. However, human abuse and exploitation of animals is still heard from time to time. Government faces the people''s rising demand and high public spending, therefore having to use outsourcing to provide public services. But lead to a gap between policy formulation and implementation of animal protection.
In order to understand the animal protection policy inconsistency between formulation and implementation, in this study, using the archival research, and focus of the group interview to collect data. From the viewpoint of agency theory and moral policy theory, using multiple cases comparative method, and exploring the animal protection unit of Taiwan''s 22 counties how implement animal protection business outsourcing. In order to understand the outsourcing process is what causes implementation difficulties. Finally, we based on the findings to make recommendations to help the implementation of animal protection policies.