近十餘年來，無形文化遺產議題受到聯合國教科文組織的提倡，進而成為全球的龐大文化潮流。在臺灣由於中央政府的大力推動，地方政府的配合辦理，原為地方社會所實踐的民俗慶典，如經專家學者審議，獲得登錄、指定為「民俗及有關文物」，往往受到其保存團體視為重大榮譽。 本文首先從文獻探討，回顧無形文化遺產的概念形成與地方實踐，我國「民俗及有關文物」審議登錄指定制度的建立等。其次介紹研究主題「雲林六房媽過爐」的概況及參與文化遺產審議的過程。第三，分就文化遺產的審議標準，包括歷史性、傳統性與地方性角度，分析當地社會及文資委員對這項民俗的認知及審議協調事項。最後由保存團體的賦權着手，探討保存團體中華民國六房媽會所扮演的協調管理角色，以及政府機關與學者專家如何增益其護衛文化遺產的能力。 「雲林六房媽過爐」因年年更換祭祀地點，流動性質較大，面臨着歷史文獻累積不易、陣頭內容不斷增益變動的困難，致使神明由來的歷史性及陣頭儀式的傳統性成為審議焦點。然而就地方性而言，該民俗的核心特色是當地社群的參與及創造力，有必要更進一步探索彰顯。

Intangible cultural heritage (ICH) had been a world cultural trend within the recent two decades under the promotion of the United Nations Educational, Scientific and Cultural Organization(UNESCO). InTaiwan, folk festivals maybe officially recognized and then designated as “Folk Custom and Related Cultural Artifacts” through the deliberation under the committees oflocal and central governments specifically. Once afestival earns such a title, it is considered as agreathonorfor its conservation group. The folk festivalis originally locally practiced, now is intert wined with the influence of nation-states and global institutions. This articlefirstlyreviews the conceptformation andlocalpractice of theICH, as well as theinstitution of recognition and designation of “Folk Custom and Related Cultural Artifacts” in Taiwan context. Secondly, we will introduce the topic “Yunlin Liu Fang Ma Guolu” (Annual Rotation of Six Clan-branches’ Heavenly Holy Mother) and its participationin the official recognition of cultural heritage. Thirdly, we analyze the cognition and negotiation between the local society and committee members of cultura lheritage through the deliberation criteria of cultural heritage, including historicity, traditional properties, and local characteristics. Finally we focus on the empowerment by the government, scholars, and experts for the conservation group—the ROC Liu Fang Ma Association—which under takes negotiation and management of the folk customs. The folk custom “YunlinLiuFangMa Guolu”ishighlyfluid asits worship site change every year. It meets difficulties in the accumulation of historical archives and the changing performance of martial arts troops; therefore,the cultural heritage committee under scores the historicity of deity origin and the traditional properties of martial arts troops. However, in terms of local characteristics, the core characteristics of the folk custom are the involvement and creativity oflocal communities. That merit further exploration and elaboration.