從社會結構化的歷程中，可發現休閒價值的轉變與文化變遷的過程有關，臺灣休閒文化承繼既有的東方閒適觀，以及獨特的地域性，發展出獨特的保健養生文化，亦受到來自西方休閒觀的影響，加入遊憩、運動與競技等價值觀，共同塑造出臺灣多元的休閒文化，其衍生出的經濟功能，即是目前社會經濟發展的富源。然而進步帶給人類舒適也潛藏危機，2003年臺灣在SARS的衝擊下，直接或間接造成民眾休閒價值觀產生變化，進而將促使民眾改變原有的休閒參與行為。 休閒文化價值觀的結構歷程化之觀念，從習癖（habitus）、場域（field）與社會結構觀點，以SARS為分水嶺，從SARS前之休閒文化價值觀形塑與休閒活動參與行為結構歷程，重構休閒參與者其內在心理因素及外在社會環境作用力間彼此交互的辨證關係。基此，為促使後SARS時代休閒產業的再發展，及重建民眾對休閒活動的參與，探討其可能之變化，進而提出後SARS時代臺灣新休閒文化價值觀的改變與趨勢，以供後續建立相關臺灣休閒文化整體發展之理論參考。

The change of the leisure value has something to do with the process of the cultural change. From social structure course, detectable, the Taiwan leisure values on the one hand inherit Eastern leisure view which already has, develops the unique health care values; But on the other hand also receives from the western leisure values influence, joins the recreation and sport and game values, molds Taiwan together the many kinds of leisure culture, not only has economical valve quickly A also develops the social economy important wealth. Progress brings mankind the comfort to humanity, but also hides the crisis. 2003 Taiwan under SARS impact, such response is causes the populace leisure values change the reason, further lets the populace change the original leisure participation behavior. This research base this, For the sake of after pushing the SARS of the recreational industry develops again, and reestablishes the populace to participate in the leisure activity the wish, by habits and field territory viewpoint, regard SARS as the watershed, firm and construct to participate the behavior structure process with recreational activity from the recreational value in SARS, re-construct the recreational participant its inside and mental factor and the outside social milieu function power are each other the alternant dialectics relates to discusses its leisure values possible change, further after proposed the SARS time Taiwan new leisure culture change and the tendency, supply theory of reference the following establishment correlation leisure culture development.