文化觀光是政府積極推動的觀光形態之一，但究竟遊客對於文化觀光的願付價值是否源自於其對文化遺產的認知價值，此議題極待文化觀光經營者關切。本研究由訪談及文獻確認文化遺產認知價值，接著運用探索性及驗證性因素分析確認文化遺產認知價值之構面，最後再以路徑分析比較遊客、居民以及專家在文化遺產認知價值與願付價格（增稅、捐款及門票）間之關係。結果發現門票是最能被一般大眾所接受的支付工具，增稅則較不被接受。此外，本研究發現文化遺產認知價值與願付價格之間的關係路徑未達到顯著水準，顯示文化遺產認知價值並不會影響受訪者對於願付價格的支付。

Cultural tourism has emerged as one of the most important tourism developments in Taiwan; therefore, whether visitors' willingness to pay is driven by visitors' perceptive value toward cultural heritage has become an issue that administrators must examine. This research adopts in-depth interviews and literature review to examine the content of the perceptive value of cultural heritage. Furthermore, exploratory factor analysis and confirmatory factor analysis were applied to confirm the dimensions of the perceptive value of cultural heritage. Finally, path analysis was used to examine the relationship between the perceptive value of cultural heritage and willingness to pay (tax, donation, and ticket). The results showed that visitors considered ticket the most acceptable way to pay and tax the least acceptable. Moreover, the findings also indicated that the path between the perceptive value of cultural heritage and the willingness to pay was weak; therefore, visitors' willingness to pay was not significantly influenced by visitors' perceptive value toward cultural heritage.