Today the museum is in a dilemma due to discrepancies between aspirations and realities, i.e. serving society and raising funds. Retaining the nature of museums while making them marketable is one of the major problems for museums. This paper attemps to understand the state of museum operation and its professional development from the perspectives of current phenomena and reactions in the museum sector. Recently, many museums have been built in Taiwan, but few are accepted legal organizations. Therefore, they face many difficulties, such as: (1) the need to follow social education regulations rather than museum laws; (2) degrading museum function due to instability of organizational structure and (3) lack of professional execution or executive professionalism due to changes in the political climate. This paper suggests that an assessment should be conducted before the governments implementation of organizational reform in the museum field. Such reforms not only threaten the function and existence of museums but also impede their public benefit and social value. Professionalism in museums is judged in two ways: staff loyalty, abilities and certification and accountability of operation, such as establishing assessment systems for expenditures, visitor numbers, quality of visits, effectiveness of social education, and resources applied to museum operation.