The purpose of the research is to analyze the status and problems of the e-Learning quality assurance system on e-Learning contents and service provider(institutes) in the field of enterprise education. In addition, the research is to suggest the direction and strategies for revising and developing the system. The research put emphasis on two systems of the e-Learning quality assurance(contents, service provider) which directly influence financial support of government. This study depended mostly on literature review, supplemented by expert panel meetings. In the case of the quality assurance system on e-Learning contents, the followings are suggested; (1)admitting the contents made of the combination of modules in the approved module set, (2)making easier the qualifying of modified contents for maintenance, (3)revising evaluation criteria, (4)providing substantial feedback. In the field of service provider, the followings are requested; (1)differentiating of qualifying system by industry and scale of company, (2)extending the qualifying cycle, (3)improving the feedback and sharing system.