霧峰林家開放的目的除讓訪客們在導覽中知往鑑今外,透過開放參訪門票收入可為霧峰林家古宅獲得收益,讓古宅優美文化得以永續傳承。本研究彙整林家諸位先人的事蹟以雙元價值為分析架構,對文化價值與商業價值之雙元價值提出有文化價值包含歷時性、共時性、現時性;商業價值包含空間性、活動性、衍生性,以次級資料加以比對分析與歸納。研究結果本研究以文化價值及商業價值之雙元價值理論為研究基礎,探討個案公司如何讓文化價值與商業價值的相輔相成達到最大綜效,近幾年政府有心扶植傳統產業升級為觀光產業,再加上科技的日新月異,文創產業如雨後春筍般冒出,其競爭白熱化,需要更多元更感人的活動或故事才能吸引遊客,霧峰林家文化資產的深厚,只要各家族能整合成功,整體提升家族的文化能量並且多加開發,將之付諸於活動或異業結盟商品,定能提升企業優勢,增加不同收入創造更多的商業價值。文末提出相關理論回饋與對霧峰林家庭園之實務建議。 The purpose of the opening of Wufeng Lin's family is not only to let visitors know the past and the present in the guided tour, but also through the open visit ticket income can obtain income for the ancient house of Wufeng Lin's family, so that the beautiful culture of the ancient house can be inherited forever. This study summarizes the deeds of the ancestors of the Lin family using dual value as the analysis framework, and proposes the dual value of cultural value and business value. Cultural value includes diachronicity, synchronicity, and currentity; business value includes spatiality and activity. , Derivative, comparative analysis and induction with secondary data. Research results This research is based on the dual value theory of cultural value and business value, and explores how the case company can make the cultural value and business value complement each other to achieve maximum synergy. In recent years, the government has been determined to support the upgrading of traditional industries to tourism. Coupled with the rapid development of science and technology, the cultural and creative industry has sprung up like mushrooms after a rain, and its competition is fierce. It requires more diverse and touching activities or stories to attract tourists. The cultural assets of the Wufeng Lin family are profound. As long as the families can integrate successfully, the overall improvement will be achieved. The cultural energy of the family and more development, put it into activities or cross-industry alliance products, will definitely enhance the company's advantages, increase different incomes and create more business value.