我國政府雖推廣環保葬，然而使用率仍低。研究者認為若為民眾舉辦環保 葬生態旅遊，可能使其產生選擇環保葬之反思與行動。本研究以Mezirow（1991） 提出之轉化學習理論，探討民眾參與環保葬生態旅遊後，對選擇環保葬之觀點 轉化。研究者規劃環保葬生態旅遊，並針對20 位受訪者以紙筆半結構訪談記錄 進行前後五個月資料蒐集，依內容分析法分析資料。研究結果為：民眾原對環 保葬陌生且具傳統喪祭觀，在反思中知覺環保葬優於傳統葬法，並正面肯定選 擇環保葬能導致好結果，覺醒其有自主權，且擁有多元資源與機會，而較不受 親友壓力、傳統喪祭觀，與已有準備之影響，最後民眾產生向親友表達與分享 環保葬之行動。因此，民眾參與環保葬生態旅遊有助其觀點轉化。

Although Taiwan government has promoted natural burial for more than a decade, however, few citizens adopted it. The author supposed that implementing a natural burial ecotourism for citizens might exert the influence on choosing it. This study is based on the transformative learning theory proposed by Mezirow (1991) and the research purpose is to explore the perspective transformation of whether to choose a natural burial after participating the natural burial ecotourism. The research subjects are twenty citizens participaing in the ecotourism. Qualitative methodology was applied and semi-constructive in-depth interview was conducted for the data collection, and content analysis was used. This study concludes that citizens are not familiar with natural burial and still have traditional concepts of funeral burial before the tour. After participation, they understood that the natural burial is superior to traditional type, believing it would lead to a better result, willing to choose it for their own. They also discovered to have diverse resources and opportunities in taking the new form. They became less influenced by their relatives, by the traditional burial concepts, or by what they have had in mind about their thought-to-be burial. Finally, they expressed their thoughts or decisions of natural burial to their family and friends. Therefore, the natural burial ecotourism have influenced on them to achieve perspective transformation of choosing the natural burial.