具有歷史性的遺址是否應該保留是備受爭議的問題，尤其是在都市地區。一般認為，古蹟與觀光有關，它們會為地方創造經濟效益。然而，有些文獻指出不應過度樂觀看待這件事。本研究希望透過實證方法來探究文化資產對都市經濟的影響。爰此，分別由綜合所得、觀光企業存活和不動產價格三個觀點來討論臺北市文化資產保存對經濟發展的影響。
依據研究目的，本文依序採用空間分析、存活分析和特徵價格法，分別分析已被政府認定的文化資產對臺北市的綜合所得、觀光企業生存和不動產價格的影響。過程中，運用地理資訊系統對臺北市的文化資產進行空間分布的分析，發現這些文化資產的群聚現象相當高。顯然，文化資產存在與否對當地經濟利益應該會有不同的影響。
研究結果有三：(1)政府認列的文化資產對綜合所得有正向而顯著的影響；(2)文化資產的存在確實會有助於鄰近的觀光企業的存活，尤其是位於300公尺內的；(3)在同一個里中，文化資產的數量與不動產交易價格呈現顯著負相關。

Whether a historic site should be retained is a controversial issue, especially in urban areas. Generally, cultural heritages are related to sightseeing and create economic benefits for the localities. However, some literatures argued that people should not be optimistic about cultural heritage issues. This study looked forward to exploring the impact of cultural heritage on the urban economy through empirical methods. Therefore, the impact of the preserving cultural heritages in Taipei City on economic development was discussed from the perspectives, including individual income, survival of the tourism businesses and housing prices.
According to the research purpose, this paper sequentially applied spatial analysis, survival analysis and hedonic pricing method, and respectively analyzed how the cultural heritages authorized by government affect individual incomes, the tourism business survivals and the housing prices in Taipei City. In the process, the study adopted the geographic information system to evaluate the spatial autocorrelation of cultural heritages in Taipei City, which was found to be a high-density cluster of cultural heritages. The study needed a further discussion on whether cultural heritages have different influences on local economic benefits.
The three results showed that (1) cultural heritage designated and registered by the government has a positive and significant influence on the individual income; (2) the existence of cultural heritages certainly contribute to the survival of neighboring tourism businesses, especially within a distance of approximately 300 meters; (3) in the same village, the number of cultural heritages was a significant negative relationship to housing prices.

論文審定書 ...........................................................................................i
誌 謝 ..................................................................................................ii
摘　要 .................................................................................................iii
Abstract ................................................................................................. iv
目 錄 ...................................................................................................v
圖 次 .................................................................................................vii
表 次 ...................................................................................................ix
第一章 緒論 ............................................................................................1
1.1 研究背景 .....................................................................................1
1.2 研究目的 .....................................................................................3
1.3 研究架構 .....................................................................................3
第二章 文獻回顧 .....................................................................................5
2.1「文化資產」之定義與特質 .......................................................5
2.2 文化資產的經濟價值與影響 .......................................................8
2.3 文化資產之經濟評估方法 .............................................................14
2.4 小結 ...........................................................................................18
第三章 實證方法 ....................................................................................21
3.1 研究區域與期間 .............................................................................21
3.2 資料整理 ....................................................................................23
3.3 研究方法 ....................................................................................35
第四章 研究結果 ....................................................................................49
4.1 文化資產對綜合所得的影響 ......................................................49
4.2 文化資產對觀光企業生存的影響 ..............................................74
4.3 文化資產對不動產價格的影響 ......................................................87
第五章 結論 ............................................................................................95
5.1 研究結論與意涵 .............................................................................95
5.2 研究限制與建議 ...........................................................................101
參考文獻 ..........................................................................................105
附錄 ..................................................................................................113

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三、相關網站
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