文化觀光過去泛指以藝術與人文為主題之觀光活動，例如以古蹟、博物館、藝術和音樂為主要目的之旅遊。然而由於觀光產業受到全世界的關注，旅遊業者與國家政府皆積極開發新的觀光利基市場(niche market)，將觀光與廣義的文化結合，因此文化觀光逐漸以更多元的樣貌呈現，包含美食觀光、節慶與活動觀光等。文化觀光的特色來自於地方獨特的歷史與文化背景，因此將歷史文化資源發展轉換成文化觀光資源的過程，以及文化觀光產品展現地方特色的能力將成為文化觀光的成功關鍵。
本研究選擇以個案研究法探討觀光產業競爭環境(environment of competition)與台灣相似的荷蘭，研究對象包含阿姆斯特丹(Amsterdam)、鹿特丹(Rotterdam)及馬斯垂克(Maastricht)，採取多個案研究設計突顯成是因歷史、地理及觀光資源而衍生不同的文化觀光發展。本文以經濟合作發展組織(OECD)的「文化、觀光、吸引力與競爭力」模型作為研究的理論架構，探討個案城市如何把握地方既有的文化歷史資源，進一步創造出更多的文化觀光產品，以及如何透過行銷及治理策略等文化觀光發展要素創造出競爭優勢。
結果顯示，個案城市把握地方資源及行銷策略發展出遺產觀光、博物館觀光、節慶與活動觀光、美食觀光與產業觀光等不同的文化觀光類型，同時善用大型活動結合多個觀光產品。此外，個案城市的治理策略也有特殊表現，跨界合作的例子眾多且多有不錯的成效，其中公部門與業界、跨城市與跨國的觀光行銷合作尤其值得參考。

The term cultural tourism used to denote tourism activities that are related to art and humanity, such as travels with the motivation of visiting heritages and museums, or appreciating art and music. As tourism industry thrives, the industry and authorities are eagerly looking for new niche markets to maintain its competitiveness. By means of combining tourism and “culture” in a more generalized definition, cultural tourism gradually presents itself with various forms, such as gastronomy tourism and event tourism. Also, the uniqueness of cultural tourism derives from the cultural and historical background of a place. Hence, the key of developing successful cultural tourism lies in the planning and transformation of cultural resources into cultural tourism as well as the ability to present features of the place.
The case study method is adopted in this study to examine developments of cultural tourism in the Netherlands, whose competitive environment regarding the tourism industry is similar to that of Taiwan. The cities chosen for analysis are Amsterdam, Rotterdam and Maastricht. Multiple-case design is employed in order to highlight the different developments of cultural tourism derived from particular cultural and historical background, geographical condition and tourism resources in all three cities. The framework of the research applies OECD’s model of culture, tourism, attractiveness and competitiveness. The paper examines how Dutch cities utilize its cultural resources and further create more cultural tourism products and how to build up competitive advantage through marketing and governing strategies.
The results show that based on local recourse and decent marketing strategy Dutch cities develops a typology of cultural tourism including heritage tourism, museum tourism, festival and event tourism, gastronomy tourism and industry tourism. In addition, Dutch cities excel in utilizing events to combine various tourism products and encouraging public-private, city to city, cross-border city cooperation.

一、 外文文獻：
專書
Aaker, D. (1996). Building Strong Brands. New York: The Free Press.
Ashworth, G. J. (1994). From history to heritage – from heritage to identity: In search of concepts and models. In Ashworth, G.J. & Larkham, P. (Eds.) Building a new heritage, (pp.13-30). London, UK: Routledge.
Ashworth, G. J. & Tunbridge, J. E. (1990). The Tourist-historic City. London: Belhaven.
Bellini, E., Gasparino, U., Del Corpo, B. & Malizia, W. (2007). Impact of Cultural tourism upon urban economies: An econometric exercise, Nota di Lavoro,85.2007.
Bonink, C. & Hitters E. (2001). Creative industries as milieux of innovation: the Westergasfabriek, Amsterdam. In G. Richards (Eds.), Cultural attraction and European tourism, (pp.227-240). UK: CABI.
Brumberg, B. & Axelrod, K. (1995). Watch It Made in the USA: A Visitor’s Guide to the Companies That Make Your Favorite Products. Santa Fe, US: John Muir Publications. .
de Vaus, D. A. (2001). Research Design in Social Research. US: Sage.
Florida, R. L. (2002). The rise of creative class, and how it’s transforming work, leisure, community and everyday Life. New York: Basic Books.
Fyall, A., Leask, A., Garrod, B. & Wanhill, S. (2008). Managing Visitor Attractions. UK: Butterworth-Heinemann.
Gemeente Rotterdam (1993). De Kunst en de Stad. Rotterdam: Gemeentedrukkerij.
Hajer, M. A. (1993). Rotterdam: Re-designing the public domain. In F. Bianchini & M. Parkinson (Eds.), Cultural Policy and Urban Regeneration: The West European Experience (pp 48–72). Manchester, UK: Manchester University Press.
Hannerz, U. (1993). Cities as windows on the world. In L. Deben, W. Heinemeijer & D. van der Vaart (Eds.), Understanding Amsterdam (pp. 157–172). Amsterdam, Netherlands: Het Spinhuis.
Heeley, J. (2011). Inside City Tourism: A European Perspective. Channel View Publications.
Hitters, E. (2007). Porto and Rotterdam as European Cultural Capital: Toward the festivalization of urban cultural policy. In G. Richards (eds.), Cultural tourism: global and local prospectives, (pp.281-301). New York: The Haworth Press.
Hjalager, A.-M. (2002). A typology of gastronomy tourism. In A. -M. Hjalager & G. Richards (Eds.), Tourism and gastronomy (pp. 21-35). London, UK: Routledge.
Jansen-Verbeke & Lievois (2008). Visiting patterns in historic cityscapes: A case study in Ghent, Belgium. In M. Jansen-Verbeke, G.K. Priestley & A.P. Russo (Eds.), Cultural resources for tourism: Patterns, processes and policies (pp. 16-29). New York: Nova Science Publishers
Kotler, P. (2000). Marketing management. US: Prentice-Hall.
Law, C. M. (2002). Urban Tourism: The Visitor Economy and the Growth of Large Cities. London: Continuum.
Li, L. & Soyez, D. (2006). Industrial tourism destination management in Germany: A critical appraisal of representation practices. In J. Bao, H. Xu & L. Alan (Eds.), Community tourism and border tourism (pp. 408-29). Beijing: China Travel Publisher.
Long, L. M. (Ed.). (2004). Culinary tourism. Lexington, Kentucky: University Press of Kentucky.
McKercher, B. & du Cros, H. (2002) Cultural tourism: The partnership between tourism and cultural heritage management. Binghamton, New York: Haworth Press.
Munsters W. (2001). The Bonnefanten Museum, Maastricht. In G. Richards (Ed.), Cultural attraction and European tourism (pp.93-110). Wallingford, UK: CABI.
NTHP (1999). Getting started: How to succeed in heritage tourism. Washington: National Trust for Historic Preservation.
Organization for Economic Cooperation and Development (OECD) (2009). The impact of culture on tourism. Paris, France: OECD.
Otgaar, A.H.J., Berg, L. van den, Berger, C. & Xiang Feng, R. (2010). Industrial tourism: Opportunities for city and enterprise. UK: Ashgate.
Poetschke, B. (1995). Key Success Factors for Public/Private- Sector Partnerships in Island Tourism Planning. In T. Baum, & M.V. Conlin, (Eds.), Island tourism (p. p. 53-63). Chichester, UK: Wiley.
Puczkó, L. & Ratz, T. (2007). Product development and diversification in Hungary. In D. Hall, M. Smith & B. Marciszewska (Eds.), Tourism in the new Europe: The challenges and opportunities of EU enlargement (pp. 116-126). Wallingford, UK: CABI.
Punch, F. K. (2005). Introduction to Social Research: Quantitative and qualitative approaches.US: Sage.
Richards, G. & Palmer R. (2010). Eventful cities: Cultural management and urban revitalization. Amsterdam, Netherlands: Elsevier.
Richards, G. (Ed.). (1996). Cultural tourism in Europe. Wallingford, UK: CABI.
Richards, G. (Ed.). (2001). Cultural attractions and European tourism. Wallingford, UK: CABI.
Romagosa, F. & Russo, A. P. (2008). The advantages of sharing: A case study of the Jewish heritage network in Spain. In M. Jansen-Verbeke & G. K. Priestley (Eds.), Cultural resources for tourism: Patterns, processes and policies (pp. 59-78). New York: Nova Science Publishers.
Rotterdam City Information Centre (1997). Reconstruction 1940–1990. The Netherlands: Rotterdam City Information Centre..
Russo, A. P. & van der Borg, J. (2008). Area regeneration and tourism
development: Evidence from Three European Cities. In M. Jansen-Verbeke &
G. K. Priestley (Eds.), Cultural resources for tourism: Patterns, process and
Policies. US: Nova Science.
Swarbrooke, J. (2002) The Development and Management of Visitor Attractions. 2nd ed. Burlington, UK: Butterworth-Heinemann.
Yale, P. (1991). From tourist attractions to heritage tourism. London, UK: ELM Publications.
Yin, R. K. (2003). Applications of case study research. California: Sage.
Yin, R. K. (2003). Case study research: Design and methods (third edition). California: Sage.

期刊論文
Bassett, K. (1993). Urban cultural strategies and urban regeneration: A case study and critique. Environment and planning, 25, 1773-1788.
Belk, R. W. & Costa, J. A. (1995). International tourism: An assessment and
overview. Journal of Macromarketing, 15(2), 33-49.
Bregman, W. J. (2011). Industrial Tourism Visits: The Role of Company Tours within Companies’ Strategies. Master’s thesis, Erasmus University Rotterdam, the Netherlands.
Cohen, E. (1979). A phenomenology of tourist experiences. Sociology, 13, 179–201.
Crouch, G. I. & Ritchie, J. R. B. (2000). Tourism, competitiveness and societal prosperity. Journal of Business Research, 44 (3), 137-152.
Dahles, H. (1998). Redefining Amsterdam as a tourist destination. Annals of Tourism Research, 25(1), 66-69.
de Jong, J. (1998). Cultural diversity and cultural policy in the Netherlands. International Journal of Cultural Policy, 4(2), 357-387.
Dwyer, L. & Kim, C.W. (2003). Destination competitiveness: A model and indicators. Current Issues in Tourism, 6(5), 369-413.
Formica, S., & Uysal, M. (1998). Market segmentation of an international cultural-historical event in Italy. Journal of Travel Research, 36(4), 16–24.
Garrod, B. & Fyall, A. (2000). Managing heritage tourism. Annuals of Tourism Research, 27(3), 682-706.
Getz, D. (2008). Event tourism: Definition, evolution and research. Tourism Management, 29, 403-428.
Getz, D., Andersson, T. & Larson, M. (2007). Festival stakeholder roles: concepts and case study. Event Management, 10( 2), 103-122.
Hall, D. (1999). Destination branding, niche marketing and national image projection in Central and Eastern Europe. Journal of Vacation Marketing, 5(3), 227-237.
Hitters, E. (2000). The social and political construction of European Cultural Capital: Rotterdam 2001. International Journal of Cultural Policy, 6(2), 183-199.
Hjalager, A.-M. (2009). Cultural tourism innovation systems – The Roskilde Festival. Scandinavian Journal of Hospitality and Tourism, 9(2), 266–287.
Jensen-Verbeke, M. (1996). Scanning museum visitors: Urban tourism marketing. Annuals of Tourism Research, 23(2), 364-375.
Jewell, B., & Crotts, J. (2001). Adding psychological value to heritage tourism experiences. Journal of Travel and Tourism Marketing, 11 (4), 13-28.
Kavaratzis M. & Ashworth G.J. (2007). Partners in coffeeshops, canals and commerce: Marketing the city of Amsterdam. Cities, 24(1), 16-25..
Kivela, J. & Crotts, J.C. (2006). Tourism and gastronomy: Gastronomy's influence on how tourists experience a destination. Journal of Hospitality & Tourism Research, 30, 354-377.
Liu, Y.-D. (2010). Planning considerations for urban cultural tourism: A case study of four UK cities. International Journal of Tourism Policy, 3(2), 113-124.
Long, P. (2000). After the event: Perspectives on organizational partnerships in the management of a themed festival year. Event Management, 6( 1), 45-59.
McCarthy, J. (1996).Waterfront regeneration in the Netherlands: The cases of Rotterdam and Maastricht. European Planning Studies, 4(5), 545-560.
Metaxas, T. (2009). Place marketing, strategic planning and competitiveness: The case of Malta. European Planning Studies, 17(9), 1357-1378.
Mitchell, M. A. & Orwig, R. A. (2002). Consumer experience tourism and brand bonding. Journal of Product and Brand Management, 11(1), 30-41.
Mommaas, H. (1992). The city and cultural diversity: Mixing the Local and the global. Vrijetijd en Sameleving, Tijdschrift voor de Studie van Vrijetijd en Cultuur, 10(4), 31-46.
Mommaas, H. (2004). Cultural clusters and the post-industrial city: Towards the remapping of urban cultural policy. Urban Studies, 31(3), 507-532.
Murphy, C. & Boyle, E. (2005). Testing a conceptual model of cultural tourism development in the post-industrial city: A case study of Glasgow. Tourism and Hospitality Research, 6(2), 111-126.
Nijman, J. (1999). Cultural globalization and the identity of place: the reconstruction of Amsterdam. Ecumene, 6(2), 146-164.
Otgaar, A.H.J. (2010). Industrial Tourism: Where the Public Meets the Private. Unpublished doctoral dissertation, Erasmus University Rotterdam, the Netherlands.
Park, C.W., Jaworski, B. J. & Maclnnis, D. J. (2010). Strategic brand concept-image management. The Journal of Marketing, 50(4), 130-145.
Poria, Y., Reichel A. & Biran A. (2006). Heritage site perceptions and motivations to visit. Journal of Travel Research, 44, 318–326.
Richards, G. & Wilson, J. (2004). The impact of cultural events of city image: Rotterdam, Cultural Capital of Europe 2001. Urban Studies, 41(10), 1931-1951.
Russo, A.P. & van der Borg, J. (2002). Planning considerations for cultural tourism: A case study of four European cities. Tourism Management, 23(6), 631-637.
Russo, A.P. & van der Borg, J. (2010). An urban policy framework for culture-oriented economic development: Lessons from the Netherlands. Urban Geography, 31 (5), 668–690.
Trip, J.J. & Romein, A. (2009). Beyond the hype: Creative city development in Rotterdam. Journal of Urban Regeneration and Renewal, 2(3), 216-231.
Urban, F. (2002). Small Town, big website? Cities and their representation on the Internet. Cities, 19(1), 45-59.
van der Borg, J. (1994). Demand for city tourism in Europe: Tour operator’s catalogues. Tourism Management, 15(1), 66-69.
Wight, A. C. & Lennon, J. J. (2007). Selective interpretation and eclectic human heritage in Lithuania. Tourism Management, 28, 519-529.

二、 中文文獻：
專書
林潔盈 （譯）（2004）。如何行銷博物館（原作者：S. Dickman）。台北：五觀文化。
周文欽（1990）。研究方法概論，台北：國立空中大學。
張永誠（1998）。事件行銷100。台北：遠流。
張真卿（1997）。企業的定價策略。台北：台灣廣夏國際出版集團。
馮久玲（2002）。文化是好生意。台北：臉譜。
葉乃嘉（2006）。研究方法的第一本書。台北：五南。
溫立秦（譯）（2003）。猛獅城堡裡的女神（原作者：D. A. de Vaus）。台北：宜高文化。
歐用生（1989）。質的研究。台北：師大書苑。

期刊論文
林明美（2007）。以博物館作為都市振興的觸媒：以古根漢畢爾包分館為例。博物館學季刊，21（2），102。
耿鳳英（2005）。文化品牌與地方風格之建立：以日本吉普力美術館為例。博物館學季刊，19（4），23-31。
張婉真（2004）。博物館門票的定價策略與營運：以法國的經驗為例。博物館學季刊，18（2），111-126。
許功明（1994）。文化觀光與博物館。博物館學季刊，8（2），6-18。
曾信傑（2001）。特展—博物館行銷的利器？博物館學季刊，15（3），39-49。
游瑛妙（1999）。節慶活動的吸引力與參觀者對活動品質的滿意度分析—以第十一屆民藝華會為例。台北：台灣省政府交通處旅遊局。
蔡旺洲（2005）。全球化趨勢下的臺灣博物館展望：整合型地方文化行銷策略。博物館學季刊，19（4），49-57。
蔡昭儀（2001）。從全球古根漢論博物館的策略聯盟。博物館學季刊，19（3），89-98。
鄭夙雅（2007）。國立故宮博物院行銷策略與觀光結合之探討。國立中山大學藝術管理研究所碩士論文，未出版，高雄。

三、 網路資源：
外文
Amsterdam Onderzoek en statistiek (2010). Retrieved August 10, 2011, from http://www.os.amsterdam.nl/tabel/6410/
Amsterdam Partners Foundation (2008). Annual report 2007. Retrieved May 10, 2011, from http://www.iamsterdam.com/en/amsterdam-partners/i-amsterdam/documents?query=annual%20report.
Amsterdam Partners Foundation (2009). Annual report 2008. Retrieved May 10, 2011, from http://www.iamsterdam.com/en/amsterdam-partners/i-amsterdam/documents?query=annual%20report.
Amsterdam Partners Foundation (2010). Annual report 2009. Retrieved May 10, 2011, from http://www.iamsterdam.com/en/amsterdam-partners/i-amsterdam/documents?query=annual%20report.
Amsterdam Tourism & Conventions Board (ATCB) (2008). Strategic marketing & communication plan 2009-2012: When the city becomes a metropolitan area. The Netherlands: ATCB.
Amsterdam Tourism & Conventions Board (ATCB) (2010). Amsterdam festivals. The Netherlands: ATCB.
Amsterdam Tourism & Conventions Board (ATCB) (2011).Who we are. The Netherlands: ATCB.
Bonink, C. & Richards, G. (1992). Cultural Tourism in Europe. ATLAS Research Report, University of North London.
Centraal Bureau Statistiek (2011). Hotel Statistics Rotterdam 2003-2010. The Netherlands.
Centraal Bureau voor de Statistiek (2009). Jaarboek. CBS, Den Haag.
City of Amsterdam (2003). Choosing Amsterdam: Brand, concept, and organization of the city marketing. Retrieved May 10, 2011, from http://www.iamsterdam.com/en/amsterdam-partners/i-amsterdam/documents?query=annual%20report
City of Amsterdam (2004). The making of the city marketing of Amsterdam. Retrieved May 10, 2011, from http://www.iamsterdam.com/en/amsterdam-partners/i-amsterdam/documents?query=annual%20report.
Council of Europe /ERICarts (2008). Compendium of Cultural Policies and Trends in Europe, 10th edition. Retrieved February 15, 2011, from
Europa Nostra (2005). Cultural Heritage Counts for Europe, Position Paper adopted by the Europa Nostra Council on 2 June 2005 in Bergen (Norway).
European Travel Commission [ETC]. (2005). City Tourism & Culture: The European Experience, ETC Research report, Brussels, Belgium.
European Travel Commission. (2005). Annual report 2005. Retrieved March 26, 2011, from
Gemeente Maastricht (2011). Tabellenboek: Stadspeiling Maastricht 2010. Gemeente Maastricht; Onderzoek en statistiek.
Gemeente Rotterdam (2010). Rotterdam World City: Fixed direction, new ambitions. City of Rotterdam: Governmental, Legal and International Affairs Department.
International Culinary Tourism Association. (2006). Why culinary tourism matters? Retrieved March 11, 2011, from http://www.culinarytourism.org/?page=valuetoyou&hhSearchTerms=culinary+and+tourism
International Congress & Convention Association (ICCA) (2009). ICCA country and city ranking. Retrieved March 6, 2011, from
Kerr, A. (1994). Strange bedfellows: An uneasy alliance between cultural conservation and tourism? Retrieved March 11, 2011, from http://www.icomos.org/icomosca/bulletin/vol3_no3_kerr_e.html
Maastricht VVV (2009). Maastricht: Marketingplan 2010. The Netherlands: VVV Maastricht.
Maastricht VVV (2010). Maastricht: Marketingplan 2011. The Netherlands: VVV Maastricht.
Maastricht VVV (2011). Maastricht: Marketingplan 2011. The Netherlands: VVV Maastricht.
Mintel (2004). Cultural and heritage tourism – International – November 2004, Mintel, London, UK.
Mintel (2010). Cultural and heritage tourism – International – May 2010, Mintel, London, UK.
Munsters, W. (2004). Culture x tourism: Merely a marriage of convenience? Inaugural speech held on Friday, 23 April 2004. Retrieved March 11, 2011, from http://www.tram-research.com/atlas/Munsters.InauguralSpeech.pdf
Nederlands Bureau voor Toerisme (1998). Kiezen voor kansen. NBT, Leidschendam, the Nederlands.
Netherlands Bureau of Tourism & Conventions (NBTC) (2007a). Strategic marketing plan destination Holland 2008 – 2010. The Netherlands: NBTC.
Netherlands Bureau of Tourism & Conventions (NBTC) (2007b). Toerisme in perspectief 2007: Ontwikkelingen m.b.t inkomend en binnenlands toerisme nader bekeken. The Netherlands: NBTC.
Netherlands Bureau of Tourism & Conventions (NBTC) (2008).Travel and life style segmentation. The Netherlands: NBTC.
Netherlands Bureau of Tourism & Conventions (NBTC) (2009). Trend en ontwikkelingen toerisme. The Netherlands: NBTC.
Netherlands Bureau of Tourism & Conventions (NBTC) (2010a). Destination Holland 2020:Vision of the future. The Netherlands: NBTC.
Netherlands Bureau of Tourism & Conventions (NBTC) (2010b). Forecast for inbound tourism in 2010. Retrieved March 3, 2011, from http://www.nbtc.nl/corporate/en/system/Images/Shortlist-countries-2007-2009_tcm522-103393.pdf
Rotterdam Marketing (2011). Rotterdam Manual. The Netherlands: Rotterdam Marketing. Retrieved May 15, 2011, from http://www.scribd.com/doc/17404307/Rotterdam-Manual-Travel-Trade-Congresses-and-Press#page=78
Schramm, W. (1971). Notes on case studies of instructional media projects. Stanford University Instruction for Communication Research Report, California. Retrieved May 30, 2011, from http://eric.ed.gov/PDFS/ED092145.pdf
Tourism Research and Marketing (2006). Targeting the cultural consumer: A pan-northern pilot product development. Report to the Northern Way Attractions and Events Steering Committee. London: Tourism Research and Marketing.
van den Berg, L., van der Meer, J & Otgaar, A. (1999). The attractive city. Report, R200-1, EURICUR, Rotterdam.
van der Borg, J. & Russo, A. (2005). The impact of culture on the economic development of cities. European Institute for Comparative Urban Research (EURICUR).
World Tourism Organization (WTO) & European Travel Commission (ETC) (2005). City tourism & culture: The European experience. Brussels, Belgium: ETC.
Zukin, S. (2004) Dialogue on urban cultures: globalization and culture in an urbanizing world. World Urban Forum, Barcelona, 13-17 September 2004. Retrieved March 26, 2011, from http://www.unhabitat.org/downloads/docs/3070_67594_K0471966%20WUF2-2.pdf

中文
辛治寧（2002）。繁華的夥伴—文化觀光與博物館。博物館簡訊，2011年5月10日，取自http://www.cam.org.tw/5-newsletter/19.htm。