Executor system is an indispensable part of inheritance system. However, there is only one regulation in current Inheritance Law of China, which is imperfect. Whereas executor system of Taiwan District is more perfect and can afford lessons for us. The opportunity of revising Inheritance Law should be grasped and system should be improved in legal status of executors, qualification and scope of subject, way of acquiring the qualification, responsibility and their reward, etc. to lay foundation for the Civil Code.