法國國立博物館於上世紀90年代展開了法人化的重要嘗試，以羅浮宮為首進行其法定身分的變更，爾後一系列的轉型工程漸次展開。繼羅浮宮、奧塞美術館、居美博物館之後，畢卡索美術館也於 2010年正式改制，成為最新的、具備法人身分的博物館公共行政機構之一。從羅浮宮案例迄今，法國文化部博物館司之下全數 34所博物館已有 12所相繼成為法人機構。在法國博物館發展史上，這無疑是一項重大的改革，而且目前更有擴大實施的傾向。其經驗對於仍在研議中的臺灣而言至為可貴，同時也是公立博物館機構實行法人化的重要實驗。因此，透過畢卡索美術館這個最新法人化的案例得以觀察，由籌備期邁向實質法人化的過程，對於理解法國博物館法人化的脈絡、準備與期待有更深刻的認識與理解。

In the 1990s, corporatization of French state-run museums began to be carried out. As the first such case, the Louvre Museum changed its legal identity and gradually implemented a series of reforms. The Orsay Museum and Guimet Museum followed suit. In 2010, the Picasso Museum completed official restructuring to become a public administrative organization. Since the reform of the Louvre Museum, 12 of the total 34 museums under the French Ministry of Cultureʼs Museum Department have been transformed into public corporations. This is a significant trend in French museum development history. Moreover, at present, there is a tendency among these museums toward expansion. The French experience is valuable for Taiwan, in which the corporatization of public museums is under consideration. Therefore, the aim of this article is to focus on the Picasso Museum, a recent case of museum reform, to observe the process of corporatization and obtain a deeper understanding of the context, preparation and reasons involved in French museum reform.