國民所得指標為國民經濟活動狀況之綜合指標，可分析經濟與社會的發展情況。國民所得成長引起全面的社會變遷，產生新的社會問題與不同的發展趨勢。由於國民所得水準提高，休閒時間增加，觀光休閒產業的潛力正逐漸被開發出來。此正說明國民所得與休閒產業之間的關係，而同時對休閒產業之人力也將產生影響。根據本研究結果顯示：國民所得變化影響休閒產業人力變化的趨勢，休閒產業人力因國民所得提高產生人力下降變化；且國民所得與休閒產業人力存在落後一期且遞延一期之連動關係；一單位的國民所得變動量，產生-0.0037272單休閒產業人力資源變
動。

National income indicator is the composite indicator of national economic activity status,which enables to analyze the economic and social development. The growth of national income results to a comprehensive social change, some new social problems and different trends. As the level of national income is raised and the leisure time for people increased,the potential for tourism and leisure industry is gradually being developed. This is a clear demonstration of the relationship between national income and the leisure industry, while manpower of leisure industries will also have an impact. According to the results of this study show: the variation of national income impacts the trend of manpower changes in leisure industry, which decline, due to national income has increased; national income and the manpower of leisure industry exist the linkage relationship of a backward and of deferred one.A unit variation of the national income would result in -0.0037272 unit variation of the leisure human resource.