台灣在近十年本土化呼聲之下，意欲脫離所謂的「中國文化」，找尋屬於「台灣」本土的文化認同，已是不爭的事實，針對這樣的呼聲，政府也透過多種方式來實踐，而推行台灣本地文化觀光正是其中的一種方式，包括１９９４年文建會提出的「社區總體營造」，以及１９９５年再度提出的「文化產業化，產業文化化」，甚至提出２００８年為台灣觀光年，其主要訴求均為「建構台灣本土文化特色以發展文化觀光」。本文爬梳關於文化觀光、認同、國族之間的脈絡關係，釐清這些觀念目前在台灣社會的意義、及其在國家政策中的整套論述。研究發現，隱身於這一套運作模式下的邏輯，是將「認同」建構藏在發展觀光產業的訴求之中；其建構方式，乃是以觀光為實際操演方式，藉由「土地」概念為中心，將族群、文化認同串連在一起，使土地成為認同的主角，召喚特定的族群與角色進入到新國家認同的文化建構當中。建構的過程中，愛鄉愛土的意識型態、觀光的資本主義邏輯這兩者乃是限制條件；觀光客、政府、實踐觀光的參與者三者在此條件下進行協商，雖然政策及觀光資本主義邏輯的限制，將使地方發展文化觀光業可能扭曲變調，但也可能透過協商的民主機制，活化成為地方異質的溫床，真實解決地方可能有的困境。

as English abstract / Oppressed by the severe surveillance of the Japanese police in Taiwan, short-lived Taiwanese Communist Party (TCP) (1928-1931) marked a significant step in the Taiwan’s anti-Japanese movement and social thought. The TCP was the first political organization in Taiwan to put forward the slogan of Taiwan’s independence. Following the Comintern’s activation in the East in 1920s, the first contacts between the Taiwan’s leftists and the Comintern representatives took place in early 1920s. Starting from 1927, the Comintern pursued the policy of activation of the communist movement in the colonies and establishment of communist parties in these countries. Established on the Comintern directive in Shanghai with the help of the Chinese Communist Party (CCP) and being subordinated to the Japanese Communist Party (JCP), the TCP was developing quite independently under the leadership of Xie Xuehong and in the close alliance with the Taiwan Cultural Association and the Taiwan Peasants Union, until the end of 1930 when the TCP established a contact with the Far Eastern Bureau (FEB) of the Comintern through the TCP Shanghai representative, Weng Zesheng, who served as liaison with the Comintern. As the result, the Comintern activated its work toward Taiwan, started dispatching emissaries to Taiwan who in the framework of the Comintern’s rhetoric of that time promoted the Party’s reform to eliminate the “opportunistic errors”. The activation of the Party’s work followed, the Union for Reorganization was established. The Comintern did not have chance to adjust the activity of the reformed TCP as within few months after the beginning of actual interaction between the Comintern and the TCP, the TCP was destroyed by arrests. The thesis is devoted to the Comintern’s role in the TCP’s establishment, development, reform, establishment of the Union for Reorganization, the Party’s activation and destruction. The research is based on the TCP files deposited in the former archive of the Comintern. The documents include the correspondence of the representative of the TCP, Weng Zesheng, with the Comintern FEB. The correspondence between Weng Zesheng and the FEB sheds light on the inner-party processes in the TCP, clarifies the essence of the inner-party struggle and reform, and explores the role of personal relations in the inner-party struggle which resulted in the UFR establishment without direct involvement of the Comintern. The available now text of the consultations of Weng Zesheng with the CCP representative Qu Qiubai makes it possible to clarify the CCP’s involvement in the TCP’s development and reform and to conclude as to whose directive it was to commence the struggle against Xie Xuehong. The TCP’s history was short but very intensive. Abandoned by its superior, the JCP, and not having relations with the international communist leadership, the TCP suffered lack of the financial and ideological support, and was left for the mercy of unpredictable fate of the exhausting inner factional struggle, still was able to survive under the “white terror” until the Party’s reorganization in 1931. According to the research results, the TCP inner-party struggles during 1928-1931 were in fact the result of resistance to emigrant party groupings who were attempting to take control over the TCP’s Taiwan based Party organization. Neither the JCP and the CCP, nor the Comintern had a real opportunity to influence the activities of the Taiwan-based communists. Taiwan’s communists overseas used the Comintern’s rhetoric and their contacts with the Comintern and the CCP to promote their agenda in the inner-party struggle. The implementation of the plans of Weng Zesheng and the opponents of Xie Xuehong in Taiwan on the Party’s reform and activation led to the Party’s destruction by the Japanese administration.