中國時報於2006年製作的〈全臺飆節慶〉系列報導中，指出臺灣節慶活動許多亂象，諸如：節慶浮濫、缺乏長遠規劃、媒體立場自失等十大亂象。地方辦理新興節慶活動的目的有許多，如：發展地方觀光、推廣在地特色產業及促進地方經濟發展等，但新興節慶不是建構在地文化或特色之上，係透過短期內大量且熱鬧的活動發展而成的節慶，本身不具備文化意涵。此類節慶因本身具有政策目的性，倘若賦予的績效不章，可能只舉辦了一屆就成了絕響。 本研究期盼地方辦理新興節慶能夠具備永續發展的思維，除了節慶的政策目的之外，也期盼透過節慶活動行銷地方特色與在地文化。是以，本研究以「新北市歡樂耶誕城」為探討案例，該節慶為五年內新發展的新興節慶活動，目的係為促進發展新板商圈經濟，透過與主辦單位、專家學者、媒體、承攬廠商進行深度訪談，了解非在地文化之新興節慶在各階段所面臨的挑戰與困境，同時探討它永續發展的價值。 研究結果歡樂耶誕城在規劃階段，因受政府採購法的期程限制壓縮活動規劃時間，且在非在地文化背景下在人潮方面較難預估，另承攬廠商自尋贊助部分也是一大挑戰；執行階段，因活動期間較長且幅員較大，所以面臨人力成本龐大的問題，另也因為活動主體性偏向親子，在客群層次較無法突破，多數參加歡樂耶誕城的遊客以親子為主。就歡樂耶誕城政策目的性而論是成功的活動，能夠有效聚集人潮，但「成功不代表具備永續發展的價值」，此類節慶活動沒有在地特色及文化背景，僅存在政策手段與目的之關係，沒有獨特性的狀況下，可隨時被其他活動取代。故本研究針對歡樂耶誕城若欲永續發展提出之建議，在活動內容上必須不斷投入創新元素，因建構於非文化的基礎之上，必須透過更多的創意來吸引遊客，另永續發展的價值也必須創造在地認同、連結在地文化與特色 / In a 2006 serial reports named as “Festivals in Taiwan” in China Times, numerous faults in Taiwanese festivals are indicted, such as: the excess of festivals, the lack of long-term plans, the loss of media’s standpoint…and more, ten in total. The objective of the local’s hosting new festive events are various; for example, boosting local tourism, enhancing local distinctive industry, and promoting local economical development…etc. However, new festivals are not based on local culture or local characteristics; rather, they do not possess any cultural meaning since they developed shortly with abundant and boisterous events. Due to their strategic purposefulness, if the results are not ideal, those festivals cannot outlive to the second year. This study expects the local to possess the idea of sustainable development while hosting new festivals. Not merely focusing on strategic purpose, it is expected to market its local distinctiveness and indigenous culture. This study uses “Christmasland in New Taipei City” as target to discuss further. This festival is categorized as newly risen and developing festive event in the past five years. The goal is to promote the development of Xinban commercial center and its economy. Through having in-depth interviews with the organizer, expert, scholar, media, contractor, this study is to understand the new and developing festival of no local features and the challenges as well as predicaments it faces in each phase; also, we would like to explore the value of its sustainable development. The study shows that when “Christmasland in New Taipei City” was planned, the event schedule was condensed due to time limit set by Enforcement Rules of the Government Procurement Act. Moreover, it is rather difficult to estimate the crowd in that it did not form in an indigenously cultural background; and one other huge challenge is that the contractor has to find sponsorship itself. In terms of enforcement, since the duration of the event is comparatively long and the size large, it faced the problem of massive personnel cost. Furthermore, because the theme of the event is family-oriented, the range of target customer is restricted; visitors are mainly parents and children. In terms of strategic purpose, “Christmasland in New Taipei City” is successful, effectively gathering crowd. However, “being successful does not equal to possessing the value to manage sustainably.” This type of festive event, under the circumstance of not having its distinctiveness, can be replaced by other events in no time since it is lack of indigenous features and cultural background; there exists only the relation of strategic means and goal. Therefore, this study suggests that if “Christmasland in New Taipei city” would like to manage sustainably, in respect of content of event, constantly adding in innovative elements is in need. Also, because it is based on non-cultural foundation, it needs to be put in more creativity to attract visitors. The value of sustainable development is to bring up local cultural identity, connecting with local culture and distinct features.