近年來台灣積極發展文化觀光，各地的節慶活動應運而生，亦透過精彩的活動規劃與包裝，成為地方特色，成功吸引大量國內外遊客。因為慶典活動不但具有高度的聚客能力，同時能提高地方知名度，運用得宜即可成為地方經濟的「金雞母」。由中央至地方政府，公部門均扮演關鍵推動或執行的行動者角色。例如在南台灣高雄市，「內門宋江陣」也在這樣政府與民間的合作背景下，成為地方政府重視而頗具代表性的民俗文化節慶活動。由於各類的文化節慶活動性質相仿，逐漸喪失遊客吸引力，如「屏東黑鮪魚文化觀光季」和「台東南島文化節」也難免盛況不再而必須重新調整定位。因此，如何從策略性思考，適時檢視文化觀光節慶活動的推動狀況，定位其核心價值，甚至突破發展瓶頸，已成為政府與民間規劃者極為重視之課題。本研究以「高雄內門宋江陣」為個案研究對象，探討地方政府節慶活動執行及規劃策略過程；並運用策略規劃和節慶活動生命周期模式為架構，對「高雄內門宋江陣」的相關規劃者與參與者進行訪談，進一步檢討節慶活動的策略規劃過程之利弊得失，以提供節慶觀光規劃者之參考，進而作為地方政府發展文化觀光之行銷策略參考。

Recently Taiwan actively promotes cultural tourism and as a result many festivals arise in all parts of the country. These festivals have become the distinguishing features of each place through brilliant planning and packaging, and successfully attracted large amount of visitors at home and abroad. Festivals are able to generate a great amount of tourism and also create favorable image, thus they can become the income earning tool of local economy. Different levels of public government play vital roles in the development of tourism through festivals. For example, Neimen Sung Jiang Battle Array Festival has become a representative folk festival under the coordination between public and private entities at Kaohsiung city, Taiwan. However, facing the challenges of differentiating from other similar folk festivals, festival organization need to consider and adjust its positioning for greater attractiveness. Therefore, reviewing the current situation, identifying the core values and further making a breakthrough in the development of a cultural festival has become an essential issue for the planners. Using a case study of Neimen Sung Jiang Battle Array Festival, this paper explores the strategic planning process. Both strategic planning process and event lifecycle model serve as the analytic frameworks to help identify the strengths and weaknesses of the planning and organization process. Festival planning personnel and participants were interviewed to obtain the required data. Finally, this study provides insights to festival planning and suggests marketing strategies for local governments in linking festivals and cultural tourism development.