本研究利用產業關聯分析評估觀光對澎湖地區的經濟影響，目的在探討觀光客消費對地方經濟所造成的乘數效果、觀光經濟影響的分佈情形、以及對不同產業個人收入的影響。研究結果發現，澎湖地區一些特定產業因爲與觀光的關聯程度高而比其他產業受到更多正面的觀光經濟影響。只有觀光相關產業（零售、飲食、運輸、旅館、以及娛樂服務部門）獲得觀光發展的直接經濟影響；整個經濟體中很少非觀光相關產業獲得觀光總產出、個人收入子經濟利益。因此，觀光業必須與地方經濟產業結合才能使整個社會群體獲得利益。

This study assesses the economic impact of tourism on the Penghu Islands using an input-output analysis. The objectives of this study are to determine multiplier effects of tourist spending on the local economy, characterize distributive issues regarding the economic impact of tourism, and to identify the impact on per capita personal income by sectors. According to the results, it is suggested that certain sectors on the Penghu Islands have been more positively influenced than others because of their relationship to tourism. Only tourism-related sectors (retail trade, food and beverage services, transportation, hotel services, and recreation services) receive any direct economic impact. Few nontourism-related sectors in the economy have been positively affected by tourism in both output and per capita personal income. Therefore, the tourism industry needs to be integrated into the local economy in order to benefit the whole community.