圖書館與博物館均擁有悠久之歷史，惟二者擁有迥異之設立及經營哲學，導致二者在編目工作上產生極大之不同。博物館之設置及經營，主要建立於物質文化(Material culture)之基礎上，建構實物與社會脈絡的關聯，故博物館重視物性(Materiality)，認為知識本身即蘊藏於實物之中，博物館之工作均圍繞著實體物件展開；而圖書館則不同，圖書館在知識論(Epistemology)層面上較強調知識或資訊的性質、類型、結構、表達、各種技術工具，並及於服務，在本體論(Ontology)層面強調客觀知識、媒體、資訊的重要性。因此，本文將由二者經營哲學之差異出發，探討二者之經營哲學如何影響了兩種機構的編目工作發展，並分別由編目工作之程序、用語、工具、系統、檢索、編目檔內涵等六個角度比較二者在編目工作上之差異，最後並以兩個案例，說明圖書館及博物館如何克服型態上的差異以進行合作編目及資源整合。

Libraries and museums respectively have their long history. The foundations of their establishment and management philosophy are considerably different, which lead to significant distinctions in their cataloging methods. The establishment and operation of museums are mainly based on the idea of “Material Culture,” which aims to form the relationship between real objects and social contexts. As a result, museums put emphasis on “Materiality” and suggest that knowledge itself is hidden in real objects and the work of museums focuses on real objects. The purposes of libraries, however, are quite different from those of museums. In the aspect of epistemology, libraries concentrate on the properties, types, structures, expressions, technical tools, and services of information and knowledge. In the aspect of ontology, libraries highlight the importance of objective knowledge, media, and information. In terms of the differences in management philosophy between museums and libraries, this study attempts to investigate how the divergence has respectively influenced their development of cataloging. Six attributes of cataloging are compared between museums and libraries, including procedures, terms, tools, systems, retrieval, and insights of cataloging files. Two case analyses are further involved to explicate how, through overcoming the divergence in their respective patterns, museums and libraries may achieve cooperative cataloging and resources integration.