The government of Taiwan tries to promote privatization of some public sectors. Through the cooperation between public and private sector, win-win-win outcome¡Xa triangular formula for winning¡Xwill be created. Nowadays, many social educational institutes are trapped in some difficulties in budget and human resources. That is why the public sector should reflect on what they have done in order to achieve the sustained management. This case study is based on qualitative analysis. Literatures are reviewed, mainly focused on the theoretical basis of privatization of some public sectors. In addition, the data is collected about how the social institutes comply with the policy of government reform, especially using the mechanisms of elimination of routine government work, deregulation, corporatization, outsourcing, and localization. Under this circumstances, the purpose of the study was to investigate the feasibility of privatizing Kaohsiung Chungcheng Cultural Center. Through the analyses of internal and external environmental factors, the findings are as follows. Kaohsiung Chungcheng Cultural Center has the problem of redefining the business scope. However, there is no need for organization reform through administrative incorporation for total privatization, in order to turn into an international urban resort. This study presents itself as reference in policy making.