傳統聚落產業面臨轉型發展文化觀光產業時，不同群體間對文化保存與經濟發展常顯現衝突與角力運作，反映在空間領域的資源與權力分配的競合議題，然而此一議題在都市與區域規劃領域較少受到重視。本研究探討不同群體，包括在地居民、在地菁英、專業者／公部門對文化景觀保存與指定意涵的認知差異，進而透過對話協商以整合三群的多元共同價值，本研究以台中縣后里鄉泰安村為案例。研究結果發現：1.不同群體對於文化景觀保存意向具有顯著差異，公部門／專業者多集中在台鐵舊山線泰安車站與花樑鋼橋兩處著名景觀上，而在地居民與在地菁英二群則較重視日常生活景觀類型；2.公部門／專業者與在地居民、在地菁英群體對隘勇古道、福興宮、神秘洞、雙軌鐵路泰安新站此四處文化景觀的指定意涵具有顯著差異；3.泰安村住民意識的共同價值來自於社群組織的參與及行動；4.各群體對於實質環境不同的指定意涵，可透過對話平台以地方治理的理念，建構地方得以實踐的文化觀光推動策略。本研究提出文化資產如何透過政府、社區、民間主動合作之治理基礎，提供一個指定和推動文化景觀的機制。

Traditional villages are undergoing a transformation of local industry towards cultural tourism, and the conflict and struggle between cultural preservation and economic development frequently involve the operation of different groups. The distribution of power resources and competition in space is an important issue, but seldom discussed in urban and regional planning. This study investigated the differences in cultural landscape preservation and designation among three social groups including residents, local elites, and professionals/ administrations. Dialogue and discussion to integrate common values of the three groups, as well as the use of Tai-An Village as case study, yielded the following results: (1) Intention to preserve the cultural landscape of Tai-An Village varies among groups. Preservation intention of professionals/administrators mostly focuses on two famous landscapes, the heritage mountain railway line of Tai-An Train Station and Truss Bridge, while the local residents focus on the ordinary landscape around them. (2) Four landscapes were examined, namely the Ai-Yong Ancient Trail, Fu-Xing Temple, Secret Hole, and Dual Rail New Tai-An Station, revealing that intentions towards these landscapes differed significantly between “residents and local elites” and “administrations/ professions”. (3) The common values of residents of Tai-An derive from the participation in and accomplishments of social organizations. (4) The meanings of different groups assign to the physical environment may be developed through dialogue to construct the concept of local governance and develop different cultural tourism strategies. This result provides a mechanism for assigning and promoting cultural landscape. This study proposes a mechanism for promoting cultural landscapes that is based on government, communities and civil society cooperating to designate cultural assets.