The 21st century is known as the "century of museums", the role and function of the museum have evolved gradually along with the social pattern. With an increasingly diverse world, museums are becoming more diverse in many ways. Then the nature and value of museums are often modified and transformed The role and function of contemporary museums are facing with drastic transformations and challenges Therefore, while maintaining traditional functions, museums need to respond to the social needs, reflect on the "value" and "mission" of museum existence and review the role and function of museums. The focus of this study is to investigate the establishment and application of the religious museums value which are established by Taiwanese Buddhist groups. The Fo Guang Shan Buddha Museum is the case study to investigate the Taiwanese religious culture evolved along with the social pattern, the classification of museums and the application of museum value theory established by Buddhist religious organizations during the development and evolution of Taiwanese museums. This study is devoted to analyzing the achievements of the establishment and application of Fo Guang Shan Buddha Museum value from the four aspects of intrinsic value, use value, institutional value and instrumental value The study found that the Buddha Museum has exerted in all the four values, First, the intrinsic value of the Buddha Museum is to refine the meaning and spirit of the Buddha Tooth relics, pay attention to the dynamic development between religion, society and people, thereby establishing a "people-oriented" spirit. Second, the application of use value is from the local to global channel. Third, the institutional value is the shaping of public service to professional development. Fourth, the instrumental value is from leisure to education, Based on the summary of the museum values of Buddha Museum, the Buddha Museum is committed to expanding its functions in a direction that does not deviate from its intrinsic value and using the multi-channel of planning to promote the spirit of the Buddha Museum The management team, under the premise of the intrinsic value of Buddha Museum expands and extends the value orientation and avoids making the Buddha Museum a stagnation to the single target audience. The team strives to make the Buddha Museum a body that lively activates the beauty of the transmission of culture and art for the audience to experience the connotation of art and literature, thereby maximizing the social function of the museum.
