The United Nations Educational, Scientific and Cultural Organization (UNESCO) announced ninety items of "mankind important intangible cultural assets," which represents the famous documentation. In them, many originate from the festivals of religious beliefs. Belgium owns two items: i.e., Binche Carnival and Large Puppet and Big Dragon parade. They all reflect something important about the implication and influence of local culture, society, economic level, etc. in the religious festivals. Likewise, "Dajia Mazu Festival of surrounding the territory and entering the temple for worship with incense" expresses the reverent heart to the religious believers. In doing so, a stream of force on cultural identification has converged. Hence, a variety of items in entering temple and worshiping god activities as to religion, folk custom and art connotation are combined into intangible connotation. This will become Taiwan's important intangible assets of culture, which is representative more of the local cultural features. The current study mainly search the topics of "Dajia Mazu International Sightseeing Cultural Festival", supported by the literature, internet information and related reports. The main purpose is to understand the impact of festivals on social culture, find the solutions, and provide with suggestions to enhance the activity quality and performance for future references. This study also shows, the cultural festival industry has gradually become as economic festival industry. In this way, it may meet society's life with variable, multiple, and changing characteristics, and it may take up many countries' culture from all over the world in a way of something like placement marketing. For festivals, they must preserve their cultural connotation and bring the society positive influence. They then can innovate in the contents and forms of activities so as to be able to connect with the innovation of social development and spiritual culture. It is suggested that community commit themselves together, the local people's cultivation be much implemented, and combine the surrounding tourism resources so as to develop permanently.