本研究以遊客問卷及訪談方式，調查收集質性研究資料。經SWOT質性解構分析新港香藝地方文化館內部資源之優、劣勢及外部環境的機會與威脅，再以TOWS矩陣交叉分析萃取出新港香藝地方文化館之短、中、長期經營的策略。問卷的量化解析則以描述性統計分析新港香藝文化館遊客的基本屬性及旅遊特性，再以獨立樣本T檢定及單因子變異數分析(One-way ANOVA)個別檢測上述屬性及特性對新港香藝地方文化館參訪動機認知之差異性。分析的結果將提供「新港香藝地方文化館」規劃更具前瞻性的創意經營策略，促進香藝文化產業發展成新港鄉獨具深層文化意涵特色及經濟效益的地方休閒產業，具體落實「文化延伸、衍生文化」的文創永續發展概念。隨著時空變遷，台灣特有的香及金紙產業，已逐漸沒落成夕陽產業，而製香過程中所展現的獨特工藝價值也隨之日漸隱沒。民國九十三年新港香藝地方文化館創建，以傳統製香工藝與休憩產業相結合的經營模式，企圖爲臺灣傳統香藝文化另闢新境。在近十年的經營之後，確在保留傳統香產業及擴展香藝文化內涵上，奠立了相當經營規模。本研究擬從休閒產業質化研究輔以量化分析的面向，剖析香產業文化的在地意涵，並以「新港香藝地方文化館」所提出的在地性、產業性、文化性、知識性及教育性之文化創意概念，分別客觀評析香藝館在保存香之傳統文化資源中所扮演的角色，企圖了解香在現代生活與休憩行爲間依存的脈絡，並探索香藝多元的文化意義與其新創再生的契機。同時，亦可提供「新港香藝地方文化館」建立永續經營模式之參考依據，爲其勾勒出短、中、長期的有效經營方針與策略。

Qualitative data are gleaned from survey questions and interviews with tourists. The authors analyze strengths and weaknesses of the Gallery's resources, along with opportunities and threats of its outside environment by means of SWOT method, then use TOWS matrix analysis and obtain short-, middle-, long-term management strategy of the Gallery. Descriptive statistical data are used to analyze tourist characteristics of the Gallery and background information of its tourists. The authors use independent sample t-test and one-way ANOVA procedures to investigate grouping differences of the afore-mentioned factors with respect to motivation of tourists and their knowledge about the gallery. Results will afford the Gallery an innovative management strategy of great insight, thus helping the Gallery develop its incense-making industry with deeper cultural significance and become an economically effective local leisure and recreation industry. The Gallery can thus realize the sustainable concept of cultural innovation-continuing local culture and thus instigating multi-cultural development.With the passage of time, incense and traditional Taoist paper money craft industries that once characterized Taiwan have declined. With the demise of the old industry, the unique craftsmanship of incense-making has also become obscure. Hsin-gang Incense Craftsmanship Gallery (known as Gallery hereafter) was established in 2004. This art landmark intends to open up a new frontier for Taiwan's traditional incense-making by a management mode combining traditional craftsmanship with the tourist and recreation industries. This study explores the locality significance of incense-making from a perspective of quantitative along with qualitative dimension. This paper makes good use of the concept raised by the Gallery: i.e., a concept of cultural innovation in aspects of locality, industry, culture, knowledge, and education. It comments in an objective manner on the preservation of incense-making tradition and its role of interaction with local community and clubs. This study intends to understand the role of incense played in contemporary people's life, recreation, and leisure. It explores multi-cultural significance of incense-making craftsmanship and its turning point of rebirth and renovation. This paper moreover offers the Gallery a sustainable model as well as effective direction and strategy for short-, middle-, long-term management.