本文旨在探討馬祖發展博弈產業的可行性，並嘗試包括及不包括博弈產業的國際渡假中心模式，分析其經濟效益與成本，進而探討其可行性。馬祖發展含博弈的觀光渡假中心，可帶動交通運輸、經濟、餐飲、旅遊、零售、金融等產業的發展，並可創造就業機會、增加政府稅收，且可改善馬祖交通。但也會帶來物價上升、社會價值觀改變、犯罪案件增加等經濟及社會成本。因此，未來嚴謹及完整的法令規範及監督制度以降低博弈帶來的負面衝擊，是政府未來規劃馬祖渡假中心必須優先正視的。

The purpose of this paper is to explore the feasibility of developing integrated resort and gaming industry in Matsu. To achieve the aim, we attempt to analyze the cost and benefit of integrated resort center (IR) with or without gaming industry. Developing IR, with gaming industry, can not only promote the development transportation, hotel, restaurant, leisure, retail, financial service and related industries, but create job opportunity, tax revenue and improve Matsu’a transportation. However, it will also result in price inflation, ruining social value and arousing crime rate and so on. Therefore, to develop Matsu’s IR, we need to design delicate and extensive regulation and social norm, as well as complete supervision system, in order to reduce the negative impact of gaming industry.