Taijiang National Park, established at the end of 2009, brought about a structural change from a top down to a bottom up policy process and marked a turning point in the establishment of national parks in Taiwan. This paper used a political ecology perspective and analytical matrices of stakeholders to discuss the creation of Taijiang National Park, and also attempted to establish an assessment structure and indicators to assess whether Taijiang National Park has gradually become a provider of "benefits beyond boundaries" or not? Finally, the authors identified that involving the local community to integrate Taijiang's ecotourism with local values should be Taijiang National Park Headquarters' main strategy and primary responsibility for future sustainable development of ecotourism.