This research focuses on the military financial department to investigate the relationship between organizational change and organizational commitment. Furthermore, this research tries to explore the differences of sensitivity toward organizational change as well as the differences of organizational commitment after restructuring between profession and non-professional army members. A pilot study was conducted to confirm the research instrument. Four hundreds of questionnaires were then distributed with a valid response rate of 96.8%. The results show that there is a significantly positive effect of organizational change on organizational commitment. Non-professional army members are more sensitive to organizational change than professional ones. For professional army members, those who are with high hierarchical levels have more commitment to the military financial department than those who are with lower hierarchical levels.