The Joint Services Centers (also named as the Local Joint Services Centers, LJSC) are the service institutes established by Executive Yuan, R.O.C.. They are mainly aimed to integrate all the affairs offered by the central government and to set up a unified window in order to provide the better public services for the people from Southern, Central and Eastern Taiwan, and Yunlin-Chiayi-Tainan Area. Because they function as a role of “coordination” and “services,” whatever is involved with the decisions must still be made by the authorities or submitted to Executive Yuan, according to the legal executive procedures. Like the other Joint Services Centers, Eastern Taiwan Joint Services Center (ETJSC) is to develop the cross-boundary function of local governance in Haulien-Taitung Area, i.e. to strengthen the cooperation between the central government, Haulien County and Taitung County. However, all the Joint Services Centers, including ETJSC, are often viewed with the political considerations. It is one of the main points of this study whether this kind of considerations are to provide a temporary position for the politicians who fail in the elections and expect to stage a comeback, to let the political officials serve the grass roots, or to fulfill the other purposes. Furthermore, cross-boundary governance and cooperation of ETJSC is not only involved with that of Haulien County, Taitung County and their subordinate executive institutes, but also that of Haulien County, Taitung County and their superior authorities of Executive Yuan. This situation will be apparently reflected in the organization and structure of ETJSC, such as the assignment unit and the joint working unit, and the acquirement and distribution of the resources. Our government used to perform the public affairs in the form of individual executive district, not the locality. Nevertheless, many policies cannot be carried out in the form of the uniteral executive district, but achieved in the cross-district way. This kind of transformation makes the relevant issues of cross-boundary governance more important. This study will help us understand the experiecese of cross-boundary governance and manpower allocation more by analyzing and exploring the formation, operation, and change of ETJSC from the perspectives of historically political and economic context, policy function, and organizational structure.