在相關國際保存與維護文獻中，經常以「價值」作為遺產評估的標準，在保存與維護的態度上，也經常涉及「價值」的保存與呈現。但「價值」是一個很模糊的概念，它包含了哪些層面，又要如何來進行保存？以往為辨識出複雜的價值類型與意涵，常藉由社會學、歷史學、人類學、文化學…等等學科，作為探究與分析價值的理論基礎，卻造成遺產之價值陷於學術架構之泥沼中，尤其評估者多來自於學術團體或是公部門，屬於在地的聲音經常被忽略；然而在現代全球化的社會中，由地方社群所發展的保存策略，才能適切的與地方文化緊密結合。因此，本研究提出遺產價值的辨識必須建立在自身的社會文化涵構之中，並且是在一個永續性發展的保存策略下，以公眾利益為目標。如此，才能找到最具魅力的價值，進而擬定最佳的保存與維護計畫。

In international literatures of preservation and conservation, "value" has often been adopted as one of assessment criteria of heritage. Preservation and presentation of "value" are also involved in the attitude toward preservation and conservation of heritages. However, "value" is an indistinct concept. What aspects are included and how will they be preserved? In the past, in order to identify various value types and their corresponding significances, sociology, history, anthropology, cultural studies and other subjects have often been served as the bases for exploring and analyzing values. These processes resulted in being caught in the morass of academic structure during evaluating heritage values. Besides, as evaluators usually came from academic communities or public sectors, the local voice were often ignored. Nevertheless, in the modern globalized society, preservation strategies developed from local communities may be integrated with the local culture appropriately and closely. This paper will argue that, through the strategy of the sustainable development, the identification of heritage values must be based on their own social and cultural context, and public benefits will be the major purpose. In this manner, the most appealing value could be found, and the most suitable preservation and conservation plan could be developed.