A combination of urine bag and skirt includes a skirt having at least one opening for a user to stretch therein his/her hand(s) conveniently; a urine bag having a bag opening, and being provided inside of the skirt; and a urine guide having a guide opening and a guide joint such that the guide joint is sleeved to the bag opening. The user can wear the skirt as a shelter, and stretches his/her hand(s), through the at least one opening, into the skirt, where the user can hold the urine bag and the urine guide with his/her hand(s) such that the guide joint is sleeved to the bag opening so as to urinate. Therefore, the combination of urine bag and skirt has merits on easy cleaning and replacement, and on urination sheltering.