本研究以目的地意象、地方依附、知識管理、會話資本等理論基礎，以個案研究法進行發展旅遊會話資本先期研究。本研究以參與式觀察與深入訪談，針對2020年屏東「旅行、履行、Say屏東」專案的策展過程進行個案研究。研究發現地區旅遊會話資本的建立，是根植於獨特吸引力與在地情感，進而形塑獨特的旅遊魅力，體現成為打動人心、具有價值的虛擬資產。發展旅遊會話資本歷程創造了地方的旅遊魅力與住民的光榮感，本研究建議，在後疫情時代在地旅遊產業更應深度挖掘地區以人為主的發展特色與潛力，輔以政策行動、策展規劃、商業運作的支持，以創造轉型機會。

This study attempts to take the theoretical basis of destination image, place attachment, knowledge management, conversational capital as the preliminary research of developing the theoretical basis of tourism conversational capital with case study. This is a case study of the exhibition planning process of Pingtung 2020 ＂Traveling, Acting and telling about Pingtung＂ project through participatory observation and interview. It is found that the establishment of regional tourism conversational capital is rooted in the unique attraction of regional tourism and the special emotion and attachment of local people, and then forms the unique tourism charm and attraction, which is transformed into a touching and valuable virtual asset.