行政院文化部文化資產局曾推動過「產業文化資產再生計畫」，希望藉此使產業文化景觀及產業文 化遺址得以保存，並希望能達到活化並賦予舊糖廠新活力。本硏究首先運用焦點座談來找出產業文化資 產的價値再將所得之價値項目硏擬成問卷並於虎尾糖廠及溪湖糖廠進行現地調查，藉此以找出產業遺產 所具備的價値，以及遊客造訪糖廠所願意支付的價格。本硏究共獲得339份有效問卷，接著再運用SPSS 16.0統計分析軟體，將糖廠價値面向進行探索性因素分析，分析結果顯示糖廠的文化價値分爲七個面項 【象徵、觀光、考古、經濟、生產、環境、美學】（總解釋變異量爲65.7%)。除此之外，遊客對糖廠進行文化保存的平均願付價格爲台幣182元，平均的旅遊花費爲台幣273元。透過迴歸分析結果發現，遊客 對產業文化資產的認知價値並無法有效預測其對糖廠的文化保存願付價格及其在產業文化遺產中的旅遊花費。

The Bureau of Cultural Heritage, Ministry of Culture conducted the Industrial Heritages Regeneration Project to preserve the cultural landscape of industrial heritages and help the rebirth of these old sugar mills. This research first adopted the focus group to identify the value of industrial heritages; following by conducting an on-site questionnaire survey (Hu-Wei sugar mill and Si-Hu Sugar Mill) to ascertain the value of the industrial heritage sites and the willingness of tourists to pay for visiting the sugar mills. 339 valid questionnaires were collected. The Exploratory Factor Analysis using SPSS 16.0 was adopted to identify the value factors of these industrial heritage sites. The EFA results showed that visitors’ industrial heritage perceptive values toward the sugar mill have 7 dimensions: Symbol, Tourism, Archaeology, Economy, Product, Environment, and Aesthetics. The total variance explained was 65.7%. Moreover, the average amount the tourists were willing to pay (WTP) for the preservation of the sugar mills was 182 NT dollars (about 6 U.S. Dollars). The overall traveling spending is 273 NT dollars (about 9 U.S. Dollars). The regression analysis also found visitors’ industrial heritage perceptive value did not affect tourists’ WTP and the travel spending. This indicated the prediction of visitors’ perceptive value to WTP and travel spending is weak.