新港鄉作為一個人文鼎盛的鄉鎮，擁有豐厚的文化資本。媽祖文化對新港鄉的發展產生影響，各種在地組織蓬勃發展且聯繫緊密。新港鄉的文化資本如何轉化爲社會資本，從而影響地方發展是本文期待探討的重點。本研究採用探索性研究方法，資料搜集以深度訪談為主。本研究結論發現文化資本透過在地組織，形成地方認同，文化資本向社會資本轉化的過程包括：媽祖為中心的宗教文化促進了新港鄉人與人之間的信任；公爾忘私的在地文化形成了新港鄉的互動規範；公民結社的組織文化加強了公民的參與網絡。而社會資本透過大甲媽祖遶境免費供餐、淨港計畫、精彩兩條路等社區行動產生外溢效果，增強地方意識，推動地方發展。

Singang is rich in cultural capital, and its Matsu culture impacts the development of Singang Township. This paper focuses on how Singang's cultural capital is transformed into social capital and affects local development. It adopts exploratory methods and collects data mainly from in-depth interviews. It concludes that cultural capital creates local identity via local organizations, and that the transformation of cultural capital into social capital arises from the following three aspects: the religious culture, centered on Matsu, promotes trust between locals; the local cultural ethos of placing public interest ahead of personal interest forms the interactive norm in Singang Township; and the organizational culture of its citizens' association strengthens the network of local participation. Social capital also generates spillover effects through community actions, such as free meals during the Dajia Matsu Pilgrimage Procession, the Singang Cleaning Initiative, and two wonderful roads designed to enhance local awareness and boost development.