臺灣各類產業文化資產的保存政策開始於2004年。文化部藉由清查計畫與再生計畫，成功的保存與再利用許多產業文化資產。在這些政策的基礎下，臺南一家私人企業經營團隊運用企業化經營策略，結合包括七股夕遊鹽樂活村、安平夕遊出張所等臺南沿海地帶數個以鹽為主題的產業文化資產，以臺灣歷史文化為根本，利用文化創意，打造「夕遊鹽之旅」，讓遊客體驗昔日臺灣曬鹽、產鹽、運鹽與賣鹽之鹽業文化。 本文利用產業經濟學的SCP分析架構，先討論文化資產應用及展演設施產業的市場結構與政府政策，並且利用訪談經營團隊董事長所蒐集的資料，進一步分析經營團隊經營臺南「夕遊鹽之旅」鹽產業文化資產的廠商行為、績效，最後再總結經營團隊的商業模式（Business Model）。 總結來說，經營團隊成功的要項，第一為文化創意創造產品的差異性，利用文化創意來創造產品的差異性，就會產生獨占性競爭的市場結構，進而創造廠商的經濟利潤。第二為運用傳統產業經營的思維創造效率與效益，借用傳統產業製造到銷售的流程，來販售文創產品與經營文資空間，用以解決文創產業設計人才缺乏產業思維的問題。本研究建議，未來經營團隊在經營上可更積極落實產業文化資產保存與維護之職責，讓再發展的產業活動，持續傳遞產業文化的歷史價值與意義。

The government of Taiwan initiated policies for the preservation of industrial cultural heritagein 2004. Heritage surveys and rejuvenation projects undertaken by the Ministry of Culture havefacilitated the successful preservation and reuse of numerous industrial cultural heritage sites. Inspired by these policies, a private company in Tainan applied a commercialized operating strategy to develop several salt industry-themed cultural heritage sites on the Tainan coast, including the Sio Salt LohasVillage at Chiku and the Sio House at Anping. These heritage sites enable visitors to experience theculture of the salt industry by learning about the historical solar drying, refining, transport, and sale of salt in Taiwan. This paper applies the structure-conduct-performance (SCP) analytical framework to discuss themarket structure of the cultural heritage and exhibition industries, as well as relevant governmentpolicies. Information gathered through an interview with the chairman of the private company wasused to further analyze the firm behavior and performance of the company regarding the development of “Sio salt tourism” at industrial cultural heritage sites, and finally to summarize the company’s business model. Two key elements have contributed to the success of the private company. First, the companyhas employed cultural creativity to achieve product differentiation. This results in a monopolisticcompetition market structure, which generates profits for the firm. Second, the company has achieved efficiency and effectiveness by using traditional industrial management, and sells cultural and creative products and operating cultural heritage sites by implementing the production-to-sale processes usedin traditional industries, which resolves the problem of the lack of industry-oriented thinking amongtalent in the cultural and creative industries. This study suggests that the private company have akeener sense of responsibility regarding the conservation of industrial cultural heritage, and use industrial activities to communicate the historic value and significance of industry.