地方宮廟作為台灣社會文化重要的一部分，承擔著傳統信仰及社區聯繫的重要角色。近年來隨著台灣社會結構、科技發展與生活模式的改變，地方宮廟的經營模式、宗教活動、宗教習慣及行銷策略也面臨了前所未有的挑戰與轉型需求。
本文以蓮華山三聖宮為例，在新時代的改變與傳統習俗間的衝突，透過訪談探討宮廟經營轉型之可能性。在面對內外環境變化的壓力下，本研究建議此個案可朝兩大方向進行轉型，一是提升年輕族群各方面的參與，二為宮廟品牌化經營。兩者相互交織，不僅能提供新的經營模式，亦能改變宮廟的社會角色與文化價值，吸引更多年輕族群，同時保留宗教儀式的神聖性與傳統文化精髓，宮廟經營轉型必須找到平衡點，期望未來實現多元發展的可能性。

Local temples are a crucial part of Taiwan's social and cultural fabric, serving as important hubs for traditional beliefs and community connections. In recent years, however, they have encountered unprecedented challenges and a pressing need for transformation due to shifts in social structure, technological advancements, and changes in lifestyle. This has impacted their management practices, religious activities, customs, and marketing strategies.
This article examines San Sheng Temple as a case study to investigate the tensions between contemporary changes and traditional customs, focusing on the potential for temple transformation through the results of interview and focus group approach. The study suggests two primary directions for the traditional temple transformation: first, enhancing the engagement of younger generations across various dimensions; and second, implementing a branding strategy for the temple. These two elements are interrelated, providing not only innovative management models but also redefining the temple's social role and cultural significance. to the adoption of these elements enable to attract younger generations while maintaining the sanctity of religious rituals and the core values of traditional culture. The transformation of temple management must find a delicate balance, with the aim of fostering diverse development opportunities in the future.