曾經受到不同外來勢力侵襲的臺灣，融合各時期不同的影響而造就臺灣特有的多元文化，包括不是很明顯的海洋文化。作為一個海洋國家，臺灣社會存在一定程度的海洋文化素養，有待學術性研究與探索，發展海洋文化相關理論基礎，有助於海洋產業發展。過去，有關臺灣海洋文化的研究並不多，本研究整合現有海洋文化的定義，然後根據組織文化的觀點，將臺灣海洋文化內涵區分為「基本假定」、「外顯價值觀」及「人為飾物」三個層面，建立一個觀念性海洋文化分析架構，並嚐試以安平港及鄰近地區為例，應用質的研究方法，蒐集部分資料，搭配現有史料或文獻記載，確認此一海洋文化分析架構之建構效度。研究結果有助於未來臺灣海洋文化的理論發展，讓人民更了解海洋特色、親近海洋資源的獨特性，提供優質的生活型態及帶動地區的經濟繁榮，發展臺灣海洋文化產業。

Taiwan had been different and the impact of the invasion of foreign forces, the integration of different cultures and achievements of each period prior multicultural, involving marine culture is not very clear. As a maritime nation, there is existence degree of ocean literacy in Taiwan's society, to be academic research and exploration. The development of relevant theoretical foundation of marine culture, contribute to the development of the marine industry. It’s rarely research about Taiwan’s marine culture in the past. So this study was based on Organizational Culture and Cultural value point of view, according to data collection and interviews with local residents and marine cultural Analysis into "man-made ornaments", "artifacts and creation" and "underlying assumptions" three levels to toward a framework of Taiwan marine culture. For example of Anping harbor and neighboring areas, conducting qualitative research and collecting information with existing historical or literature to test the validity of this analytical framework of a marine culture. Study results contribute to develop Taiwan's marine culture theory in the future and let people better understand the characteristics of the ocean, close to the unique nature of marine resources to provide quality lifestyle and to promote economic prosperity.