文化資產是文化創意產業發展重要的元素，以貨幣化呈現的經濟評估在產業活動裡是重要且必要的。本文闡釋文化資產的經濟價值、經濟評估方法與相關研究文獻，並以屏東菸葉廠再利用為文化創意園區為例，說明文化資產經濟評估的應用方式。本研究歸納出文化資產經濟價值包括「使用價值」與「非使用價值」；經濟評估方法包括「間接評估法」與「直接評估法」。本研究採用「直接評估法」中的「條件評估法」進行屏東菸葉廠再利用為文化園區經濟評估，實證結果指出經營策略應提升知名度，並以藝文表演與產業歷史教育為主要經營項目，活動策劃應以年輕族群為消費對象，教育導覽費用可訂在30－35元間。基金會經營應多加強與菸葉廠鄰近居民的溝通與合作，可增加募款的機會。

Cultural heritage is an important element for the development of cultural and creative industries, and monetary economic evaluation is an essential tool forthe evaluation of industrial activities. This study aims to elucidatethe economic values and evaluation of the cultural heritage, and the related documents. Furthermore, the method of economic evaluation was applied on Pingtung Tobacco Factory becoming a cultural and creative park as a case study. This study induces that the economic values of cultural heritage are composed of use values and non-use values. Meanwhile, direct valuation approach and indirect valuation approach could be used to evaluate its economic values. We conducted the Contingent Valuation Method, one of the direct valuation approaches, to evaluate Pingtung Tobacco Factory becominga cultural and creative park. We have determined a management strategy for Pingtung Tobacco Factory becoming a cultural and creative park in the future. First, strong marketing for this cultural and creative park will educate more people about it. Second, art performances and industrial historical education are popular sales items. Third, the ticket prices of educational exhibitions should be NT$30 to $35. The style of the art performances and industrial historical education should mainly attract young people who have a higher WTP. Finally, the non-profit organization which manages the cultural and creative park should communicate and cooperate with the residents who live in the vicinity of Pingtung Tobacco Factory because this will enhance their willingness to donate.