博物館常被視為人類文明的薈萃之地，珍稀罕見的藏品更往往被認為是無價之寶，成為一個國家的文化寶藏，具有研究、典藏、修復等學術性價值。然而隨著時代的演變，現代博物館的定位已經有所轉變，除了既有的博物館功能外，也成為觀光產業的一部分，為國家及社區帶來可觀的經濟效益。本文旨在研究博物館文化商品在當代社會中所帶來的美學經濟及象徵價值，除了經濟產值外，在教育推廣、社會附加價值及博物館品牌形象上的助益，思考文化資產與物質文化的相互關係。本研究採用文件分析法（Documentary Research），從國立故宮博物院2016、2017、2018三個年度商品銷售數據資料中，排名前40名的品項進行綜合分析，從量化資料中歸結出觀眾的消費行為以及文化商品在商業活動下的效益。研究結果顯示，創造營收的博物館文化商品，影響力往往集中在關鍵少數，其效益包括可計量的營收與無形的象徵價值，明星展件的衍生商品常成為暢銷商品，卻不一定能創造最高的營收，博物館應藉其大量流通的特質，增加商品與文物脈絡的連結，進而擴大文化內涵的影響力。而開發新的暢銷商品能夠帶來話題性，增進民眾與博物館的互動，甚至讓原本知名度不高的藏品，藉由商品的熱銷吸引民眾的關注，進而成為傳遞知識的媒介。另一方面，文化與經濟經過轉化後，能夠相得益彰。博物館的文物仿製品、書籍，能夠反映出藏品的文化意義與博物館品牌價值，也能在有限的銷量下達到可觀的營收，發揮美學經濟的價值，與平價而大量販售的商品所帶來的產值不分軒輊。而經典商品具有不可取代的重要性，透過博物館人員的設計思考與說故事的能力，讓這些傳統商品有所突破，具備古風新象的一面；同時也讓博物館的藏品以更多元的面貌呈現在觀眾眼前。

A museum is often regarded as a place where human civilizations gather. Precious and rare collections are often deemed as invaluable treasures, becoming a nation’s cultural treasure possessing research, collection, restoration, and other academic values. However, with the changing of the times, the position of modern museum has changed. In addition to the existing museum functions, museums have become a part of the tourism industry that bring considerable economic benefits to the nation and communities. The purpose of this study is to study the aesthetic economy and symbolic value brought about by museum cultural products in the modern society, as well as the benefits of the education promotion, social value adding, and the museum brand image besides the economic value, thereby contemplating on the interrelationship between cultural assets and material culture. This study adopted the documentary research method to carry out comprehensive analysis on the top 40 items in the three-year product sales data from 2016 to 2018. From the quantitative data, the audience’s consumer behaviors and the benefits of cultural products under commercial activities were summarized. Research results show that tinfluence of revenue-generating museum cultural commodities is often concentrated in the vital few whose benefits include quantifiable revenues and intangible symbolic value. The star derivative commodities exhibited often become best-selling products but do not necessarily generate the highest revenue. Museums should enhance the link between commodities and the context of relics through the feature of mass circulation, thereby expanding the influence of the cultural connotations. Meanwhile, the development of new best-selling commodities can trigger popularly discussed topics and enhance interaction between the general public and the museum, attracting public attention towards collections previously unknown but popularly sold as commodities and in turn becoming a medium for knowledge dissemination. On the other hand, culture and economy following transformation can complement each other. Museum relic replicas and books can reflect the cultural significance of the collections and the value of the museum brand, thus achieving considerable revenues from limited sales, bringing out the aesthetic value, and generating an output equally matching that of commodities sold at low prices and in large quantities. Classical commodities are of irreplaceable importance. Through the design thinking and story-telling ability of the museum staff, traditional commodities can achieve breakthroughs to present a new look in ancient style, while the museum collections can be presented to the audience in more diverse ways.