全世界吸引人之觀光景點大多為古蹟極多、文物鼎盛之文化古都。例如歐洲之巴黎、倫敦、羅馬、威尼斯，日本之京都、大阪，中國之北京城等，每年均吸引大批旅客前往。故世界大部份國家莫不盡力維護各種有形及無形之文化資產，不論建築物、民俗節慶或其他文物景觀，均以法律明文規定加以保護，一方面可保護本國文化遺產、另一方面可創造具特色之文化觀光景點，此已成為各國急欲推動的重要政策。故本研究特以彰化鹿港居民為對象，研究民眾對文化資產保存法之認知，與其對文化資產保存法罰則之態度，並探討其間之關係。希望能對民眾之文化資產保存法的看法有更深層的瞭解，期以此研究成果作為有關單位在作文化資產保存之工作的參考。

Many attractions in the world are cities with an abundance of culture and heritage, for example, Paris, London, Rome, Venice, Kyoto, Osaka and Beijing. A factor in these cities attracting people is that cultural heritage laws have been enacted to encourage preservation and presentation of both tangible and intangible cultural heritage such as traditional, sometimes ethnic, culture and festivals, historical buildings, magnificent landscape and so on. Whether or not motivation for the laws goes well beyond cultural heritage preservation, it is recognized that preserving cultural heritage is key to maintaining the attractiveness of culture tourism. This research examines how the residents of Lukang, Changhua, Taiwan see the Cultural and Heritage Preservation Law. Specifically their attitudes toward its penalties and its impacts on their daily life are addressed. By establishing a research format and providing findings for a specific population this research can be used in their preservation work about obtaining systematic public input from different publics impacted by cultural heritage preservation legislation.