在許多旅遊業的行銷計畫中，博物館常被認為是城市吸引力的核心，也是所謂「高品質」城市環境的重要因素（Smith，1994）。對於博物館發展來說，最重要是如何滿足參觀者的期望和需求，吸引他們不斷的前來，甚至成為口碑的傳遞者，而博物館對社會的責任不僅在維護的義務，對參觀者也要有教育、娛樂的功能。為符合這個任務，管理和行銷計畫必須能確定顧客從他們的參觀中真正想要的是什麼（Thyne，2001）。
本研究以「方法目的鏈」的理論為基礎，深入訪談奇美博物館和故宮博物院各20位觀眾，了解其在參觀博物館背後的價值認知結構。並以內容分析法分類，繪製成階層價值圖(HVM)。
由HVM之比較結果發現，博物館的參觀者最想滿足學習和探知的價值，與之前的研究結果一致。在個人價值方面，奇美博物館之HVM以「快樂與樂趣」、「自我成就」最為重要，故宮博物院之HVM以「快樂與樂趣」、「生命品質」最為重要
本研究最後為博物館業者在未來發展，以及行銷策略方面提出幾點建議：
1.博物館館方應加強本身展品的價值性
2.博物館必須能滿足參觀者對學習的需求
3.增加博物館的附加價值，能創造吸引參觀者前來的動機
4.博物館需具有良好的服務品質能力
5.維持重心靈以及重效率的參觀者
6.對下一代教育的努力
7.傳遞美感的價值
8.促銷推廣策略

In many tourism destination plans,museums are considered to be a core element in the urban attraction and a crucial element in generating a “high quality” urban environment（Smith，1994）.This paper advocates that not only do museums have a preservation obligation to society,they also have an education and entertainment obligation to their visitors.To fulfil second task,management and marketing personnel must determine what customer actually wants from their visit（Thyne，2001）.
In this study, means-end theory and laddering methodology were employed in interviews with 40 consumers (20 from Chi Mei Museum and 20 from National Palace Museum) who visit museum, in order to investigate the value structures behind visit museum. The results of interviews categorized by content analysis were drawn into Hierarchical Value Maps.
Many of the values found in this exploratory research reiterate findings in previous research on the role of museum in fulfilling education and learning objectives and values. In addition, we find out that the visitors of Chi Mei Museum on the final personal values include“happiness and pleasure”、“self-achievement”；the visitors of National Palace Museum on the final personal values include“happiness and pleasure”、“life quality”.
According to the results, we suggest several strategies for museum managers：
(1) Emphasize on the value from products;（2）To fulfill the need of”learning something ” for museum visitors;（3）Add additional values for museum visitors;（4）The well capability of serve quality with museum; (5) Maintain the customers who value efficiency、spirituality; (6) The rising generation’s education; (7) Put stress on aesthetics values;
(8) Suggestions for promotion strategies.

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