Lots of problems happen in the intangible cultural heritage conservation in Taiwan since people still don't have a necessary philosophy. Since the 'pre-paradigm' characteristics of the cultural heritage conservation in Taiwan, it is necessary to get a common view for the intangible cultural heritage conservation, in order to solve the doubts and problems regarding the appointment, restoration, education, record, management, maintenance, promotion in the cultural heritage conservation. This paper proposes a 'good culture' concept as a world view, a 'cultural context self-identity' as a value, a 'conservation paradox' as a social operation review, a 'cultural ecosystem' as an epistemology, and an 'emotion and efforts' as an aesthetics for the intangible cultural heritage conservation. Finally, this paper hopes that the philosophy may help the reproduction of the intangible cultural heritage in Taiwan.