近年來，古蹟遭受各種破壞與威脅的事件時有所聞，這些無論是人為或自然因子所造成的衝擊，都促使古蹟的管理維護工作成為目前政府部門亟欲加強的文化政策之一。臺灣自2005 年頒布「古蹟管理維護辦法」以來，政府部門開始要求各古蹟管理單位提出管理維護計畫供主管機關備查。然而，臺灣「古蹟管理維護計畫」的內容從計畫擬定、執行、評估與修正的過程似乎未能發揮管理維護計畫本身的預期效益。因此，本研究以跨國比較研究的方法，收集臺灣、澳大利亞與英國等三個國家的古蹟管理維護計畫的文本，以及計畫執行流程，並且從文化遺產管理維護計畫的理論架構出發，探討臺灣、澳大利亞與英國等三個國家對於古蹟管理維護計畫架構的擬定制度存在著何種差異？研究結果發現文化遺產價值的詮釋以及文化重大意義（cultural significance）的基礎論述是計畫擬定過程中的首要工作，但維繫其遺產價值與重大意義存在的邏輯過程與管理目標才是整個計畫的核心關鍵。由於國內過去少有針對「管理維護計畫」的結構內容進行比較研究的討論，本研究之結果將可以提供臺灣未來在古蹟管理維護實務工作之參考。

In recent years, events of cultural heritage suffering from destruction and threats continues to be reported, whether they are caused by human or natural factors, the aftermath has prompted the conservation management of cultural heritage to become one of the crucial cultural policy to be strengthened in the government sector. Since the establishment of the ＂Regulations for Maintenance Plan of Monument＂ in 2005 in Taiwan, the government has begun to require all monument management units to propose a maintenance and management plan of the authority for future reference. However, Taiwan's maintenance plan of monument does not seem to be achieving the expected benefits and effects throughout the planning, execution, assessment and amendment process of a conservation management project. Therefore, this research implements a multinational comparative approach, of which includes the assembling of an extensive collection of conservation management plans for cultural heritage in text as well as their operation plans. From the basis of theoretical framework of Conservation Management Plan for Cultural Heritage, this research aims to discover the differences in the formulation of regulation between Taiwan, Australia and the U.K. The Key findings are that interpretation of value in cultural heritage and discourse in cultural significance are the primary elements in plan making; however, the execution process and assessment mechanism is the most critical aspect in the success of a conservation management plan. As there are very few discussions specifically focused on the structure of conservation management plans in Taiwan, the result of this research could act as a reference for future cultural heritage conservation management work of Taiwan.