鐵道文化資產是指鐵道產業發展歷程中值得紀念與表彰的人、文、地、景、物等，因此， 鐵道文化資產表徵了鐵道產業的內涵、文化、成就、與驕傲。鐵道文化資產保存的意義不在 於懷舊情懷或古老鐵道物件的典藏，而在於鐵道產業及員工的生命能透過鐵道文化資產保 存、經營、再發展而自我肯定與邁向永恆。同時，鐵道產業或公司將透過鐵道文化資產的保 存與再活化而得以傳承文化、凝聚向心力、及促進產業優質化，更因而能得到社會大眾的讚 許與支持。最後，整體社會將能因為鐵道文化資產保存而獲得文化多樣性的智慧保存，亦可 謂為令人期待的社會責任。

Railway cultural heritage refers to the related persons, cultures, landscapes, scenes, and objects that are worthy of being memorable and honor recognized. Therefore, railway cultural heritage represents the contents, culture, achievements, and pride of the railway industry. The significance of railway cultural heritage conservation is related to the dignity and honor of industrial lives, rather than the conservation of the old objects. By means of conserving and enlivening railway heritage, the railway industry is able to continue traditions, gather loyalty, upgrade the industry, and receive support from society. Finally, railway cultural heritage conservation fulfills a social responsibility that helps sustain cultural diversity within society.