觀光發展帶給當地經濟效益，卻使環境與社會文化產生成本與衝擊，島嶼因受制於自然資源脆弱與經濟規模有限，故於觀光發展過程中更易招致負面衝擊。本研究目的以社會交換理論為基礎，從效益與成本角度探討澎湖島嶼居民對於觀光發展之參與交換原則，其次納入觀光依賴程度、觀光資源利用、社區依附和以生態為中心之態度等四項影響因素，探討居民對於觀光衝擊知覺（效益與成本）、觀光發展態度、願付價值之間的關聯性，最後使用條件評估法推估居民對於觀光遊憩資源維護願付價值之經濟效益。結果發現四項影響因素對觀光衝擊效益知覺有正向影響、觀光衝擊效益知覺對觀光發展態度亦有正向影響、觀光發展態度對於願付價值呈現正向影響；居民於觀光遊憩資源維護之願付價值最高為「生態保育」，其次為「文化資產保存」、「環境保護」與「休閒遊憩設施維護」。建議管理單位與社區發展協會，於推廣觀光各項活動與措施時，能優先自生態保育著手，並多宣導與教育遊客對當地生態環境的重視與保護。

Tourism development brings local economic benefits, but also brings environmental and social-cultural cost. Islands are restricted to fragile resources and economic circumstances. Therefore, islands are influenced by the negative impacts from tourism development. Based on the social exchange theory, the main purpose of this research was to investigate the association among Penghu residents’ influencing factors (tourism dependence, utilization of tourism resources, community attachment, and ecocentric attitude), perceived benefits and costs of impact, attitudes toward tourism development, and willingness to pay. The contingent valuation method was adopted to estimate the economic benefit of residents’ willingness to pay for the maintenance of local tourism resources. The study found that four influencing factors have positive effects on the perceived benefits of impact; residents’ perceived benefits of impact have positive influences on their attitudes toward tourism development; and residents’ attitudes toward tourism development have positive influences on their values regarding the willingness to pay. Finally, the order of the willingness to pay for maintaining local tourism resources was: (1) “ecological conservation,” (2) “environmental protection,” (3) “cultural asset preservation,” and (4) “leisure recreation facilities.” It is suggested that Penghu administrators and community tourism developers focus on ecological conservation when promoting tourism activities as well as educating tourists to respect local culture in order to prevent ecological destruction.