本研究將聚焦於文化議題於都市空間治理中不斷凸顯之重要性。取法Zukin象徵經濟架構，藉著文化與政治經濟兩種途徑的交融，解析碧潭風景區的案例，說明脫離脈絡的布爾喬亞美學型態，已然成為最主要的空間治理手段。除此之外，本研究將修正Zukin忽略公部門重要性的缺點，因為碧潭再造的實景由新北市政府主導，藉以解釋文化議題何以在在三個面向上—「文化創造收益」、「文化資本化對當代都市使用公共空間的影響」和「文化成為創造地景時的標準」一一浮現。本文研究發現「碧潭風景區再造計畫」之動力，一為新店地區住宅的縉紳化歷程，次為臺北縣治理風格的「企業主義」都市治理精神轉向，此二因素的力量促成了「特定美學型態」成為景觀美化與經濟利益匯聚的正當性。除美學之外，以美化為名，由公部門進行的雕塑，卻也產生許多被掩蓋的社會刻痕—「社會排除」、「利益不均」與「消費門檻」。結論指出，碧潭再造案例驗證了臺灣都市空間治理的普遍性，公部門藉由美學風格及論述當中，打造了號稱多元並陳，實以利益為壑的鬥爭空間。

This paper would focus on the emerging importance of culture in urban spatial governance. According to Zukin's framework of symbolic economy, via fusion of cultural and political-economic approach, this paper aims at supposing that bourgeois styles, which has scrape off context, has become the main tool of spatial governances. This paper refined Zukin's ignorance of public sector. There is necessity of re-emphasizing of New Taipei City administration's rule in ＂Renewal of Bitan Special Scenic Area＂ project. As the analysis goes, the research reveals why and how culture matters in analyzing urban façade such as ＂culture as product＂, ＂the impact of culture capitalization of recent accessibility of public space＂, and ＂culture as criterion of landscapes creation＂. The research supposes that two factors of triggering Bitan's Renewal project Firstly, the process of gentrification in Sindian area. Then, the New Taipei Administration has also changed their virtue of governance, from Managementalism to Entrepreneurialism. Two forces have legitimated specific urban landscapes' style by beautification, and economic interest. Besides styles, the process of renewal project has concealed social exclusion, unfair distribution of economic interests and consumers' thresholds. To sum up, this work verifies Renewal of Bitan Special Scenic Area as an example of generalized phenomena in recent urban governance. Public sector created struggling public spaces, with styles which accommodates manifold social forces within, but named after plurality.