For the purpose to make balance between cultural accomplishments and technological industry in order to manage public Culture- Art facilities sustainably in Taiwan, which has been a multi-development country involved with culture and technology, it is an important strategy to attract private institution to participate in facilities' managerial system such that the vitality and diversification of activities will be enhanced under the condition of government financial deficits. The advantages will not only enhance the participation willingness to incur economic benefit for the institution but also promote the enterprise reputation. For the entire society, every citizen in the city will be satisfied from the institutions' feedback. For the public sector, local government can economize the use of administrative and humanly budgets. In other words, mutual gains from co-opetition among public private partnership in public culture can be achieved with the participation with private institutes. The relative reviews about the theory and method of institutional participating model, cultural leisure and financial analysis will be reviewed for the definition of case study in this paper. Investigation of participating mechanism will be applied to set up the framework in this study. Collection and arrangement of empirical case about participating Culture-Art facilities and interviews of private enterprise will be helpful to the discrimination and resolution with the issues of management performance. Finally, an example of 'Peitou Mineral Spring Museum' will be applied to investigate the economic benefit as well as to solve the solution of internal rate of return during the operating period by net present value method. Furthermore nonmarket value will be discussed in this paper. Four types of private institution participating models will be investigated in this empirical study to evaluate the economic benefit and to calculate the nonmarket value of promoting enterprise reputation as well as to concentrating staffs' centripetal force. This study will therefore be the groundwork to be referred for the future private investors as well as furthermore to increase enterprises willingness to participate Culture-Art facilities management. Therefore, multi-development Culture-Art facilities will be realized to support multi-development Culture-Art life style for the society. Finally, issues will be discussed via relative reviews about institutions' participation and the recommendations for the resolutions of these issues will be formulated. Under the condition that central and local governments with private resources participated, it is possible for public and private sectors to devote themselves to Culture-Art facilities management simultaneously and regulation codes about the private participation in Culture-Art facilities management will be formulated under flexible circumstances legally to induce private institutions' participation on Culture-Art facilities management.