永續化的議題從1972年人類環境宣言開始被大家所關注，至今也有四十餘年之久；環境與經濟的競爭，在人類的歷史上並沒因此放慢腳步。但在環境議題被積極關注的今日，或許也將成為永續發展的契機。1994年開始，臺灣各地政府為了推廣在地文化或產業，紛紛以各種節慶活動方式來辦理，在我國經濟成長與實施週休二日與彈性放假等政策狀況下，國人休閒時間與收入相對也有所成長，而各個旅遊目的地或城市開始運用節慶活動吸引遊客前來。對遊客而言，節慶活動也是最快與最方便認識當地的活動之一。然而為求提升旅遊人次，許多節慶開始快速的商業化，也讓原來節慶活動慢慢失去了內涵。而近年來推動永續發展的趨勢下，節慶活動的辦理上也有了一些轉變。過往在討論遊憩發展時，時常會討論到旅遊目的地的可及性、便利性等與滿意度之間的關係與概念；但在永續發展的內涵中，期待用最小的干擾程度，達到社會、經濟與環境上的平衡與發展，故本研究以節慶活動最後的評價者遊客做為對象，採取Next to Pass之抽樣技術，運用結構方程式（Structural Equation Modeling），重新了解節慶活動永續化與遊客價值、滿意度和忠誠度之間的關係。並證實了節慶活動永續化對於遊客價值、滿意度與忠誠度皆存在著正向影響關係；同時也驗證遊客價值、滿意度與忠誠度在於住民族群類型的節慶活動中，彼此之關係。

The issue of sustainability has been a matter of concern since the Declaration of the United Nations Conference on the Human Environment was made in 1972, more than 40 years ago today; the competition between the environment and the economy has however not slowed in the history of humanity because of it. Nevertheless, with environmental issues under active discussion, this moment in time may be a turning point for sustainable development. Since 1994, local governments in Taiwan have been holding various festivals in order to promote local culture or industry. With the growth of Taiwan's economy and the implementation of the five-day workweek and flexible holidays, the leisure time and income of citizens have also increased; cities and tourist destinations have therefore begun to attract tourists through festivals. For tourists, festivals are also one of the fastest and most convenient means to know more about a destination. Yet in the pursuit of higher tourist numbers, many festivals became rapidly commercialized, and have slowly lost their original meaning. The growing demand for sustainable development in recent years has led to certain changes in the way festivals are held. In the past, discussions about the development of recreation often involved the concepts of tourist destination accessibility, convenience, and satisfaction, as well as the relationship between these factors. However, in the context of sustainable development, achieving social, economic, and environmental balance with the smallest degree of interference has become the foremost objective. The target of this study is therefore tourists as they have the final say in the assessment of a festival. This study uses the next-to-pass method of sampling and structural equation modeling to reevaluate the relationship between visitors' value, satisfaction, loyalty, and making festivals sustainable. The study confirms that making festivals sustainable has a positive impact on visitors' value, satisfaction and loyalty, and also verifies the relationship between visitors' value, satisfaction and loyalty in festivals which involve local residents or ethnic groups.