Abstract The tourism industry is currently a well emphasized ¡§industry without chimney¡¨ for all countries around the world. It has significant benefit for the creation of job opportunity and foreign exchange. Since Taitung county is a late developed and ¡§tourism-orientated¡¨ area. For the investigation of the tourism policy, the local government can neither change the unfriendly environment nor avoid its influence. It is, therefore, very important for the best usage of the existing resources and conditions. This study, from the point of view of ¡§resource-based theory¡¨, will investigate the appropriate suggestions for the reference of local government. This research focus mainly on the following topics: (1) the feedback of tourism strategy for the existing plan of Taitung county. (2) the study of tourism resource for Taitung county. (3) the tourism strategy for the utilization of the existing resource of Taitung county. This study found that Taitung area has its diversity in ¡§naturalness¡¨ and ¡§humanity¡¨ with high heterogeneity and incomplete resource movement ability. Taitung local government should make up the shortage of planning, managing, interpreting, and marketing personal. For the lacking of marketing ability, Taitung can¡¦t set up its image while comparing with the neighboring area like Pingtung and Hualien counties. This will make Taitung a pass-through touring point that is a fatal condition for tourism development. If area cooperation, by inter-government or government-civilian, can be built successfully, the competitive advantage can be created through win-win opportunity. Based on the above findings, this study suggest Taitung government the following issues: (1) the resource advantage of competition should maintain. (2) the influence of human resource on competition should be emphasized. (3) the optimization of public interest through the idea of comparative benefit. (4) the dynamic strategy planning is needed.

本研究透過針對台東縣都蘭社群建造傳統竹筏所記載的民族誌，探索該社群在政府授權的美麗灣民間興建營運後轉移模式(BOT)發展案中的角色與互動。研究內容包括了(1)對民間興建營運後轉移之模式的總體回顧，以及美麗灣此個案的評估。(2)在地阿美族社群對發展計畫反對的詳細論述。(3)在替代發展方案上的建議。我的田野調查包含了在社群集會與示威抗議活動上的參與觀察，但調查的重心則立基於一條阿美竹筏建造與出海的過程。本文的結論提供了一套能夠兼顧在地居民互動及外來廠商利益的發展方案，旨在透過融合相關各方的觀點以圖能夠減少衝突並促進共同利益。 / This research explores the dimensions and interactions of the Amis community under the Miramar Resort (MR) Build-Operate-Transfer (BOT) development project authorized by the local county government through an ethnographic approach on the construction of a traditional bamboo raft in the township of Dulan, Taitung, Taiwan. The content of this study includes (1) A status review of the BOT policy in general and the MR development project in particular, (2) A detailed account of the local Amis community’s opposition to the project, and (3) Suggestion on alternative methods of land management. My fieldwork includes participant observation in the context of seminar meetings and activist demonstrations. However the centerpiece of the research at Dulan revolves around my personal participation in the construction of an Amis traditional bamboo raft and its launching into the ocean. Conclusions offer alternative ways for the development of an area that is interactive with indigenous peoples and outside commercial interests. The perspective taken is aimed at alleviating conflict through incorporating the views of stakeholders in the best interests of all parties involved.