The independent administrative institution originated from the New Public Management in England, which extends from the economic field to the governance of government organizations, with the thinking that “smaller is better “. In 2002, Taiwan promoted the restructuring plan of the central government organization and proposed the “four modernizations” principles for organizational reform. The independent administrative institution emphasizes flexibility and also strengthens supervision and accountability. Today, art and culture museums are facing the impact of year-on-year reductions in funding, difficulty in obtaining external resources, and the system of independent administrative institution has also once again received attention. In practice, independent administrative institutions are often faced with many dilemmas, for instance, how to attract new target customers and expand the dialectics of influence of the organization. This article starts from the value and reflects on the cultural and social impact of the independent administrative institution, and the debate between its inherent authentic value, instrumental value, economic value, and public value. It tries to propose a new thinking framework through the process of literature review.