許多文化資產保存的問題源自於僅關注物質性修復，或基於私有財產概念下的土地權屬及 經濟開發議題來思考，或以割裂式的「科技vs.人文」及「現代vs.傳統」等二元對立概念來看待 等。既然文化涵養著人們來面對人與天、人與社會、人與環境、人與自我等四個層面的種種生命 需求與文化沃土，文化資產學作為鑲嵌進當代生活的新科學，可從天人物我觀系統之文化多樣性 (天)、文化公共性(人)、在地智慧(物)、文化厚度(我)四個面向議題來建構。能夠把握意義系統性 及與時俱進地呼應各時代的社會文化需求，就是文化資產學作為一種新科學的要義。

This paper proposes that the cultural heritage studies must be a new science. Many of the issues of preserving cultural heritage are concerned only with aspects of the physical conservation of tangible cultural heritage but there are other issues such as the concept of private property ownership and economic development, or fragmented "technology vs. humanities" and "modern vs. traditional." Culture provides people with a framework for managing values, social actions, environmental management and future life. Therefore, cultural heritage studies can be a new science by way of having cultural variety, cultural publicity, local knowledge, and cultural thickness. It is important that the new science must have its own belief system and can respond to the needs of society.