本文考察金門浯島城隍廟會傳統組織和巡境路線承載的歷史底蘊，論證其中以「境」的原則和信仰，嵌合地方社群和歷史發展軌跡的民俗意義及史料價值。再回顧西元2000年前後浯島城隍廟會的活動模式與政府資源的關係，分析以觀光思維和擁抱「金門」為行政建樹指標的「金門迎城隍」，如何改變傳統迎城隍民俗反映的歷史結構，以及對在地信仰與民俗符號意義的潛在挑戰。結論透過「金門迎城隍」的重要民俗認證過程，反思國家文化資產政策目標對民俗之為無形文化、國家文化財所強調的保護宗旨，落實於施政面的認證機制及其官方文告的內容，對地方政府形成追求績效的刺激或指導效應，表現於「金門迎城隍」民俗的具體結果。

This paper examines the historical background of the traditional organization and procession route of Houpu City God in Jinmen. I demonstrate the folkloric significance and historical value of the notion of jing (＂community＂), integrating in my discourse circumstances of local community and trajectory of its historical development. With review of patterns of activities in Jinmen and their relations with governmental resources since 2000, I analyze how the City God Folk Festival of Jinmen, highlighting tourism as its purpose, changed the historical structure of traditional City God Folk Festival and implicitly challenged the local belief and meanings of folk symbols. The process of the Jinmen City God Folk Festival's obtaining a government-certified status of Important Folklore allows us to reflect on the national cultural policy's goal of protection of folklore as an intangible cultural heritage, or national culture property. The authentication mechanism that is carried out in governmental offices and official announcements either stimulates the local government to pursue better performance or brings about a steering effect resulting in the practices of Jinmen City God Folk Festival.