社會資本雖然是一個存在許多爭議的概念，但確實可以說明社會關係及網絡對於個人與社會的價值。因此，本研究採用社會資本的概念，深入探討原住民部落轉向觀光發展所遭遇到的困境。在分析架構上，首先將社會資本分為結構性資本與認知性資本，接著進一步將個人社會資本同時納入考量。研究結果發現，個案地區面臨了結構性資本流失與認知性資本不足的問題，而個人社會資本與部落社會資本的重疊與架接機制透明度的不足，加速了部落社會資本的流失。故本研究主張，外部資源的投入，必須建立在透明機制建構的基礎之上，使部落族人間的信任與共同價值得以體現，社會資本可以得到正向的累積，方能對部落觀光的發展真正有所助益。
Though social capital is a highly contested concept, it illuminates the value of social relationships and networks to societies and individuals. This paper applies the concept of social capital to understand the transformation dilemma of tribal tourism development at Taiwan. The social resource is disaggregated into two components, cognitive social capital and structural social capital, in addition, this research takes the individual's social capital into account. According to the analytic result, we conclude that the external resource should be put in building the mechanism for cooperation and distribution in order to avoid the contradiction resulting from the different scales of social capital. If not, the more external resource one tribe has, the more the trust and value shared by all the tribe will disappear.
