我國《文資法》自 1982年施行以來雖已行之有年，不過因時空背景及法令所 限，特別在無形文化資產保存上缺乏具體與延續的作為。近年來，隨著聯合國教科 文組織頒布《保護非物質文化遺產公約》，將保護對象擴大到非物質形態的文化遺 產。就在這股潮流的推波助瀾之下，《文資法》於 2005年公告的修訂版本中，將 「傳統藝術」與「民俗及相關文物」合併成章，並清楚擬定具體的行政保護措施， 為臺灣無形文化資產的保存發展跨出一大步。當無形文化資產保存及研究逐步謂為 風潮之際，實有必要加強與相關學科理論的對話，以厚植文化資產保存實務的學術 根基。 　　本文首先將說明國內無形文化資產政策的發展歷程及現況，接著立足於民俗學 的學科立場與視野，解析民俗學與無形文化資產保存思惟的異同，再以 2009年所實 施的淡水地區無形文化資產普查計畫為考察實例，具體說明文化資產的保存思維與 實務現況。最終論及民俗文化「資產化」的可能，並針對文化資產的生產、消滅， 以及文化歸屬及價值取向等課題進行討論。

Despite the Cultural Heritage Preservation Law having been implemented since 1982, the conservation of intangible cultural heritage has not been practiced in a concrete and persistent way due to limitations of time, space, and the law. In recent years, with intangible cultural heritage declared part of the cultural patrimony safeguarded by UNESCO, the Cultural Heritage Preservation Law has taken a big step toward the conservation of Taiwanese cultural heritages in its 2005 offcial Amendment which specifes concrete administrative measures on the protection of intangible cultural heritage. Under the circumstances that research and preservation of intangible cultural heritage come to be popular, it is essential to reinforce its connection with related subjects and theories so as to lay a foundation for conservation on an academic basis. Firstly, this paper outlines the development and current situation of the intangible cultural heritage laws in Taiwan; then the thinking of folklore and intangible cultural heritage are compared and investigated from the standpoint of folklore with the general survey conducted in Tamsui District serving as an example in expounding the thinking and current situation of cultural heritage conservation. Finally, the potential of folklore culture being “propertized” is studied, and further discussion includes the production and devastation of cultural heritage as well as the subjects of cultural belonging and value orientation.