[ 摘要 ]
在目前文化資產之指定分類中，時間與物質藝術的成就普遍被作為判定依據。然而，但社會文化意義乃是豐富文化資產內涵根本，如何強化文化資產在社會文化意義上之論述，使民眾在欣賞文化資產的藝術成就時，亦能同時了解形塑該文化資產之社會意義，將文化資產之指定能放在更寬廣的社會文化脈絡來思考，是件重要的工作。
特富野男子會所藉由相關儀式之舉行，部落文化藉此得到傳承，亦是一種文化認同的方式；男子會所在經常性的新建、修建與維護之中，展現出高度的社會集體動員，在修繕的過程之中，部落的傳統工藝與文化得以藉由長者傳承得以再現。
依照現行文化資產法之規定，男子會所由於受限於評估準則，要成為被指定文化資產之對象，實有困難；然而男子會所蘊含之社會文化與運作系統，卻相當符合聯合國教科文組織所制訂的「無形文化遺產保存公約」之精神。
本文透過對文化資產基本之論述，首先確立文化資產之價值與指定意義；闡述男子會所在鄒族社會裏所扮演之角色，及其所串連起的社會運作模式，並更進一步討論文化資產保存之「社會文化意義論述」，同時掌握文化資產在「物質文化與社會文化」之內涵。本文期望透過雙方的論述與相互辯證，為往後的文化資產指定，提供一個新的思考方向。

[ 英文摘要 ]
In the present culture heritage assigns in the classification, the time and the material art''s achievement is taken generally the determination basis. However the social culture significance is the rich cultural heritage connotation basis, how to strengthen the culture heritage in the social culture significance the elaboration, causes the populace when the appreciation culture heritage artistic achievement, can also simultaneously understand that the shape models of social meaning this cultural heritage, assigns the culture heritage to be able to place the broader social culture vein to ponder, is an important work.
The Tfuya Kuba hold of because of the related ceremony, the tribe culture takes advantage of this obtains the inheritance, is also one cultural approval way; Kuba during regular newly built, construction and maintenance, unfolds the high social collective mobilization, in the restoration process, tribe''s traditional process and the culture can inherit because of the elder can reappear.
Stipulation of according to the present cultural property law, the Kuba as a result of limited to the appraisal criterion, must become is assigned object of the culture heritage, really has the difficulty; However society of culture and the operation system Kuba implication, actually quite conform to “the invisible cultural heritage preservation joint pledge” which the United Nations Educational, Scientific and Cultural Organization draws up the spirit.
This article by to the culture heritage basic elaboration, first establishes value of the cultural property with to assign the significance; Elaborated that the Kuba in the Tsou tribal society role of the acting, the social operation pattern which and establishes contacts, and the further discussion culture heritage preserves it “the social culture significance to elaborate”, simultaneously grasps the culture heritage in “the material culture and the social culture” the connotation. This article expected that by bilateral elaboration with mutually dialectical, will assign for in the future cultural property, to provide a new ponder direction.