1. A non-touch operation system comprising: a display unit for displaying operating objects thereon; a capture unit comprising a camera for capturing images of an entire face on an operator looking at the display unit; an image processing unit, configured to determine face position and size from each of the images, for calculating position parameters of an eye of the face looking at one of the objects being displayed on the display unit after eye position and size are determined with a template matching technique; a line of sight analysis unit, coupled to the image processing unit, for storing groups of reference parameters of the face and the eye of the operator, the groups of reference parameters determined separately when a set of preset isolated reference points are sequentially displayed on the display unit, and the line of sight analysis unit configured to compare the calculated position parameters of the face and the eye with the stored groups of reference parameters, and interpolate a watching point of the operator on the display unit; a notification unit for informing the operator of the object; an action analysis unit for identifying an action of the operator according to at least one parameter of the calculated position parameters and further determining an action instruction corresponding to the action of the operator; and an operation execution unit for executing an operation depending on the object determined by the line of sight analysis unit and the action instruction determined by the action analysis unit.