本研究的目的在於了解台灣民眾對開放大陸觀光客來台之觀光衝擊的影響。本研究採探索性之質性研究，以深度訪談方式收集異質性樣本，由詮釋學的方式解讀訪談資料。其結果顯示台灣民眾對於大陸觀光客存在著深層心理與態度的認知不一致性，但該現象隨著接觸頻率增加，台灣民眾心理會逐漸調適以減低內在不一致性。本研究之貢獻在於理解深層認知與淺層態度之間的差異，並具體提出同理心訓練、角色扮演以及互為主體性之平等對話，以及增強正向誘因與改變認知以減低心理的衝擊，研究結果可以提供政府作為減低觀光衝擊的實際做法以及啟發研究者對於心理衝擊更多探究。　

　　The purpose of this study was to understand tourism impacts from Mainland China on Taiwanese. The study used exploratory qualitative design to collect various samples with depth-interview. The authors adopted hermeneutic approach to interpret the texts from participants’ interview. Results showed Taiwanese exist dissonance attitude toward Mainland China tourist resulting the inner psychological mechanisms. However, the interaction frequency was increasing for both sides, the adaptation happen, and the inconsistency tendency decrease.
　　The contribution of this study was to unveil the Taiwanese dissonance phenomena between the inner value and surface behavior intentions. Finally, the study proposed that the empathy training, role-playing, inter-subjectivity conversations with equal status reinforce positive incentives, resulting psychology adaptation which were most effective methods to reduce psychological conflict. Our government may adopt these concrete methods to reduce negative tourism impacts, and researchers may continue to study the main issues of psychological tourism impacts.