文化做為一類意義或象徵體系，是如何在觀光地生命週期的推動與共有地悲劇的緩解上，發揮程度且層次不一的限制與使動作用？透過新竹司馬庫斯部落觀光發展的民族誌分析，我們發現甫從「黑色部落」轉為「觀光勝地」的司馬庫斯，係以「部落的事」以及「各家的事」來調節觀光地景的維繫與遊憩設施的經營。如此的區分不但源自居民在觀光發展前之於資本主義經濟與世界宗教的適應結果，同時也涉及互惠／共享、家 (nagsal) ／共食團體 (qutux niqan) ／教會的分化與斷裂。然在觀光型態日漸大眾化後，觀光的性質與邏輯逐漸支配族人生活而讓前述區分難能維繫，部落 (qalang) 的意義在此過程中從屬於家，家的意義高度擴張讓司馬庫斯的觀光地景面臨共有地悲劇的局面。然就族人而言，前述問題實為宗教問題；其解決之道一方面將教會定位在觀光之中，另方面又將原先僅為模糊象徵的部落實體化。不料，前述作法造成部落與家在意義上的對立，險些危急集體協商的基礎。所幸在婦女的中介調節下，族人得將競爭式交換結合在互惠關係中進行。接續而至的「共同經營」一方面是服膺觀光市場之競爭邏輯的經營團隊，同時也是延續傳統上「一個」、「同一」(qutux) 等觀念的「社會範疇」。本研究彌補了共享資源理論關於文化面向的不足，同時透過觀光這個窗口，亦對文化與經濟、文化與制度變遷的關聯有著更細緻的瞭解。

As a system of the meanings and symbols, how does the culture perform different degrees and levels of constraining and enabling effects in promoting the resort life-cycle and releasing “the tragedy of commons”? Through the ethnographical analysis of the tourism development of Smangus settlement, Hsin-Chu, we found Smangus that just converted from “the last tribe” to “the tourist destination” regulated the connection of tourism landscape and leisure facilities by “the business of our qalang (community) ” and “the business of my nagsal (house) ”. This separation was not only derived from the adaptation of the capitalist economy and world religion of residents before tourism develop, but also involved reciprocity/ sharing, nagsal/ qutux niqan (food-sharing group) / church differentiation and disjunction. However, after the tourism type of Smangus became the mass tourism, the nature and logic of the tourism itself gradually domain people's lives thereby hard to maintain the separation described above. The meaning of the qalang was subordinated to the nagsal during this process, and the tourism landscape of Smangus once faced the situation of the tragedy of commons because the logic of “the business of my ngasal” was highly expanded. From the residents’ points of view, the problems of the tourism management were actually religious problems; therefore their resolution was to position the church in the tourism management and embodied the qalang that was only a vague symbol in original. Unexpectedly, above plans resulted in the confrontation between meanings of the qalang and nagsal, and almost endangered the basis of the collective negotiation. Fortunately, under the mediation and regulation of women, residents were able to combine the competitive exchange into the reciprocal relationship; consequently the “kung-tung-chin-in” (the management in common) not only was a managerial team complied with the competitive logic of tourism market, but also a “social category” reproduced the traditional concepts of “qutux” (oneness and sameness) . This study implemented the ignorance of culture in the common-pool resource theory; meanwhile addressed more details about the relationships between the culture and economy, culture and institutional changes through the window of tourism.