本文以臺南市四草野生動物保護區為例，為以一般旅行成本模型、工資比率模型及就業狀態模型等三種模型評估旅行成本法之間時價值及遊憩效益。本研究實證模型因觀察模本之特性而設定截尾Poisson迴歸模型，研究結果發現旅遊時間成本之計算方式將影響遊憩效益之推估值，對於遊憩需求函數之係數推估值亦有明顯影響。本文建議，在推估自然資源之遊憩效益時，除應將時間成本列入重要影響因素，亦應依遊客之就業狀態分別處理不同性質遊客之遊憩需求。

　　　　　This paper estimates and compares the recreational benefits and time costs amongdifferent specified models, based on a survey of birdwatchers of Syh-Tsao Wildlife sanctuary insouthern Taiwan. Truncated Poisson model is applied for the estimation. The empirical evidenceshows that how we calculate the time cost in travel cost model has significant effects on heestimates of recreational benefits, especially when the employment status of the birdwatcher isincorporated.