In this research, in order to establish the sustainable operating system of the cultural art cooperative association, the significant factors of the foundation of the cultural art cooperative association and operation are drawn through local and foreign case studies, the expert interview and evaluations. By using the analytic hierarchy process (AHP) based on the drawn factor, the weighted value is calculated. A total of 21 significance factors which influence the foundation of the cultural art cooperative association and operation are divided into four areas: the entrepreneurship and business environment in the establishment level; organization and process in the operational level. Four dimensions are in the order of weight as follows: organization > entrepreneur- ship > process > business environment. The research discovered that the important factors are ‘democratic management’ and ‘member benefits’ in the organization part; ‘voluntary’ and ‘commitment’ in the entrepreneurs part; ‘financial stability’ and ‘policy influence’ in the process part; ‘specific business plans’ and ‘union structure’ in the business environment.