In the near fifty years, there are three miracles on the social development in Taiwan, that is economic, politic, and religion miracle. The so called religious miracle is the combination of phenomena of classes, schools, and temples, there are contain within in each other and free developed in our society, so the temple operation and management in the religion are same as that the enterprise in the business. Even through the temple operation is on the basic of combination of the social resources include the human and the material factor, its effective depend on the utilization and maintenance in our society simultaneously, it worth to learn and to study for the subject of temple operation, so the essay try to make an analysis on the concerned items as follows: 1. where is the problem: the temple is a non-profit organization, it should be to establish the committee in order to let the financial situation openness. 2. how to solve problem: it should be to do something on the basis of the humanity and the intelligence, to solve those problems by the way of intelligent and institution. 3. to solve the problem for whom: the purpose of the temple management is try to solve those problems for the religionist and the public. 4. what are the purposes: the important responsibility on the temple management is promote the development on the multi-culture and the contribution of human-being in Taiwan. Conclusion: it is very important to know how about to promote the temple operation and management in a perpetual way in Taiwan, owing to the age change little by little, it should be pursue the new knowledge management, that is the knowledge management and human cultivation in order to get the aim of the clean-mind.