[ 摘要 ]
台灣原住民的文化，是台灣歷史的瑰寶，也是國家重要的文化資產。本研究的對象係泰雅族，其文化頗具特色，而祖靈祭是泰雅族文化的精髓，泰雅族族群地區，一年一度的祖靈祭及相關的文化活動，遂成為地方的重大盛事。本研究的主要目的，在於透過泰雅族祖靈祭及相關活動，探討發展文化觀光的可行性，並綜合研究結果，提供行政單位及辦理單位作思考方向之參考。
本研究分兩大部分：一為田野深度訪談，二為問卷調查，訪問員前往原住民部落或郵寄問卷方法。問卷內容如下：(1)瞭解祖靈祭的儀式及所含的意義，（2）瞭解受訪者對祖靈祭的瞭解情形及其態度。
田野深度訪談對象以台北縣、桃園縣、新竹縣及南投縣等地泰雅族原住民地方耆老為主，問卷調查則在泰雅族原住民部落隨機抽樣，包括南投縣、台中縣、苗栗縣、新竹縣、桃園縣及台北縣原住民，及台北市、台北縣、基隆市、新竹市都會區一般民眾為抽樣對象，以「由泰雅族祖靈祭發展文化觀光之可行性研究」為題實施問卷調查，採取781人有效問卷，有效數率為82.2％。實施時間自民國92年1月1日至5月31日期間。
主要結論綜合如下：
一、有八成以上的受訪者，表示如果知道祖靈祭活動，願意參與盛會。
二、受訪者對泰雅族祖靈祭的訊息來源，得知自媒體廣告者最多。
三、受訪者對泰雅族文化的認知方面，依序為祭典文化、紋面文化、編織文化、歌舞
文化及狩獵文化。
四、對祖靈祭的目的，受訪者認為是敬拜祖先及感恩祈福者最多。
五、祖靈祭舉辦周邊文化活動方面，受訪者認為應展現泰雅族文化特色及推動地方生態
之旅者最多。
六、受訪者對舉辦祖靈祭時，原住民應配合那些事項方面，認為以展現文化特色以及提
供導覽解說服務者最多。
七、受訪者對舉辦祖靈祭時，遊客應配合那些事項方面，認為以維護自然生態及認同多
元文化者最多。
八、受訪者對舉辦祖靈祭時，行政單位應配合那些事項方面，認為以妥為規劃辦理及補
助活動經費最為殷切需要。
九、受訪者對原住民發展文化觀光效益態度方面，認為能活絡地方產業、增加經濟收益
及提高居民生活水準者最多。
十、對原住民發展文化觀光衝擊的態度方面，認為會改變生活原貌、影響社區公共衛生及破壞自然環境者最多。
英文摘要 ]
The indigenous cultures are the treasures for Taiwanese. Since the Atayal culture contains many characteristics, and the ancestral ritual is the most precious ceremony for the Atayals. The Atayals worship their ancestors every year. The relative activities and the ceremony become the most important event for the Atayals. It may attract many tourists to participate the ceremony. The objectives of this study were to realize the characteristics, relative activities of Atayal culture, and to research the possibility of developing the Atayal ancestral ritual as a cultural tourism. The results may give Governments and the Atayals some suggestions to increase local economics.

In-depth interview and face-to-face questionnaires were used as pretests to build up the research structure, 781 valid mailing questionnaires were collected from the surveyed people. The valid response rate of those questionnaires was 82.2%. The sampling time was from 1/1/ 2003 to 31/5/2003. People from the northern and middle parts of Taiwan were surveyed. Ground theory was used to analyze the in-depth data. The results of this research were as following:

1． Eighty percent of the surveyed people would like to participate the ancestral ritual ceremony, if they get this information.
2． Most of the surveyed people got the information of the ancestral ritual from newspapers or television programs.
3． Most of samples thought that the Atayal culture include worship culture, coloring face（tattoo their faces）culture, weaving culture, singing
and dance culture, and hunting culture.
4． Most of samples thought that the purpose of the ancestral ritual is to worship ancestors and thank the spirits for their care and protection.
5． Most of samples thought that the activities could be accompanied with the ancestral rituals were to promate the characters of the Atayal culture and ecotoursim.
6． Most of samples thought that the Atayals could perform their multiple characteristic culture and offer interpreters to introduce their culture.
7． Most of samples thought that tourists should automatically protect natural ecosystems and agree the Atayal multiple characteristic culture.
8． Most of samples thought that Governments should help to plan and support money to the ancestral ritual.
9． Most of samples thought that the disadvantages of developing tourism could recreate local businesses and increase the Atayals’ incomes and living quality.
10．Most of samples thought that the disadvantages of developing tourism will change the living styles, reduce the public health quality of their community, and destroy their natural environments.
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