近年來，政府普遍以觀光作為振興原住民族部落經濟的主要策略，然而，觀光作為外部導入的發展想像，往往忽略原住民族在資源運用、交換關係與生計福祉的文化慣習。本文以吉拉米代部落為例，運用永續生計觀點探討部落資源在觀光發展中的轉化困境與文化張力。研究顯示，觀光雖提供生計轉型的契機，卻也引發互惠共享倫理與市場交易邏輯的矛盾，族人對於觀光的矛盾態度與選擇性參與，反映其對生計福祉與文化價值的在地實踐。本文主張，應正視資源轉化過程的價值碰撞與主體性選擇，觀光方能成為部落發展的助力，而非結構性脆弱的再生產。

Tourism has been widely promoted in Taiwan as a key strategy for revitalizing Indigenous economies. However, tourism initiatives designed and implemented by external factors often overlook the cultural logics that structure Indigenous practices of resource use, reciprocity, and well-being. Drawing on the sustainable livelihood framework, this study examines how tourism development reshapes livelihood capital in the Cilamitay community of Hualien, and how tensions emerge when communal resources are redefined as market-oriented tourism assets. The findings indicate that while tourism facilitates livelihood diversification, it simultaneously disrupts established systems of social reciprocity, generating tensions between collective sharing practices and individualized profit-making. Community members’ ambivalent participation in tourism reflects both structural constraints imposed by external development agendas and the continued influence of Indigenous cultural ethics on economic decision-making. This study argues that recognizing the tensions between market rationality and Indigenous value systems—and acknowledging local agency expressed through adaptive responses—is essential for envisioning tourism pathways that sustain both cultural continuity and livelihood resilience.