In recent few years, many countries around the world promote tourism industry, which is a tertiary industry. In order to spur local economy, Taiwan also actively develop tourism industry and make tourism more effective. Government starts to figure out how to integrate land sightseeing and river sightseeing by corporation of bureaus. Based on “across organization governance”, this research takes river sightseeing as an example to discuss which roles and functions organizations in Taipei city government play and analyze the difficulties these organizations face. About the study of management of cross-boundary governance in the past, selfish departmentalism, professional myth, leadership, and political environment are key points of whether the corporation would work smoothly and effective. In the passage, “across organization corporation governance structure”, “the procedure of across organization governance”, and “linking mechanism” are main topics. To be more specific to discuss the topic, authors share ideas by lifecycle dynamic theory, relationship of warming up, partnerships consolidation, and relationship of cooperation governance as well. To know what government bureaus’ choices of “across organization corporation governance’s selection succession” are. This study shows the Government is still limited by selfish departmentalism, professional myth, leaders, and political issues. Moreover, the barrier of information delivery becomes the most challenging issue for the government even if the booming of technology in the modern society. On the other hand, integration ability to comprehend professions, labors and expenses becomes the key factor of evaluating the corporation relationship and selection succession.