本研究目的主要在探索澎湖居民對觀光衝擊與觀光發展支持度的看法與兩者之間的關聯性，發展結構式問卷作為調查工具，採用判斷抽樣方法，選擇馬公居民作為研究對象。首先建構觀光衝擊對觀光發展支持度影響之線性迴歸因果模式加以分析，其次探討居民職業類別的干擾效果及其在觀光衝擊與觀光發展支持度的不同觀點。研究結果發現居民總樣本中，經濟、社會文化、設施與社區發展、外界溝通等四個正面因素對觀光發展支持度有正向顯著影響，而環境、古蹟與治安等二個負面因素對觀光發展支持度並無顯著影響。在非觀光產業居民樣本中，研究發現經濟、社會文化、設施與社區發展、外界溝通等四個正面因素對觀光發展支持度有正向顯著影響及環境負面因素對觀光發展支持度有負向顯著影響。在觀光產業居民樣本中，研究發現僅經濟、社會文化、設施與社區發展等三個正面因素對觀光發展支持度有正向顯著影響，而觀光衝擊外界溝通之正面因素及觀光衝擊二個負面因素對觀光發展支持度並無負向顯著影響。本研究驗證了觀光衝擊對觀光發展支持度的影響關係及居民職業別的干擾效果，將研究結果提供相關單位作為擬定澎湖整體觀光發展政策之參考。

The purpose of this study was to explore the Penghu residents' perceptions toward tourism impact and tourism development support and their relationships. The structural questionnaire was developed to be the research tool and judgment sampling was used to select the residents who lived in Makung as study samples. The relationships between tourism impacts and tourism development support were explored by linear regression model, the moderated effects of residents’ occupation classification for discussing different viewpoints of tourism impacts and tourism development support was offered. The findings of this study indicate that four positive impact factors of economy, social and culture, facilities and community development, external communication, have positive effects on tourism development support; while two negative impact factors of environment and historic sites and public security, have no significant effects on tourism development support in total samples. In residents' samples who work for non-tourism industry, it found that four positive impact factors of economy, social and culture, facilities and community development, external communication, have positive effects on tourism development support; the one negative impact factor of environment has significant and negative effects on tourism development support. In residents' samples who work for tourism industry, it found that three positive impact factors of economy, social and culture, facilities and community development, have positive effects on tourism development support; while one positive impact factor of external communication, have no positive effects on tourism development support and two negative impact factors of environment and historic sites and public security, have no significant effects on tourism development support either. This study tested the effects of tourism impacts on tourism development support and the mediated effect of residents' occupation. On the basis of the research results, the ample and concrete suggestions and references of tourism development are offered for related organizations.