近二十年來，文化觀光帶來的經濟與休閒效撞，成為鄉村地區經濟再發展的重要策略。台灣自九0年代開始推動地方文化觀光經濟的發展，新形態的鄉村文化經濟開始被重視。一些研究開始嘗試討論這樣的發展趨勢和變動因素，以及對地方住民參與和生活的影響。本文從「非純經濟」的角度出發，認為在文化觀光經濟的發展過程中，新舊社會關係的解構與調整，必須重視且試圖尋求合理平衡點，以降低文化觀光的負面衝擊，並提高觀光經濟的社會黏合作用。

For the past two decades， cultural tourism has been emphasized based on positive effects on the economy and leisure related to rural redevelopment. Since 1990s， Taiwan has pursued cultural tourism and cultural economy in rural areas. Some studies have tried to focus on the demand of cultural tourism and inducing influences on living and attitudes of local residents. From a "non-economic" perspective， this paper tries to argue that an intervention of cultural tourism policy is required to understand processes of the reconstruction of old and new social relations. Itargues that cultural commodification during the process of promoting a cultural economy should consider the social embeddedness to reduce impacts of cultural tourism.