社區居民觀光發展態度始終是社區觀光發展關鍵，因此有釐清必要性。過去研究主要從社會交換理論說明對觀光發展態度影響，仍然無法具體說明社區內部觀光價值共識形成細微過程，社會資本主要在闡述團體內部價值共識關係與過程，似乎可彌補過往研究不足，因此本研究結合社會交換理論與社會資本論點，選擇具社區推動與觀光發展經驗，位處花東縱谷永安社區進行實證。結果發現社會資本在觀光利益與觀光發展態度間具中介效果，呼應社會交換理論論點；細觀之，社會資本中之關係資本影響力最大顯示其重要地位；結構資本與構念間皆呈正相關成為關鍵。本研究學術貢獻在驗證更具理論基礎社區觀光發展態度模式；實務貢獻則提供社區觀光推動者瞭解政策推動盲點。

It is recognized that the attitude of residents is important to the development of tourism in a community. In past studies, social exchange theory has been used to explain attitudes towards tourism development. However, it is still not possible to identify the process of consensus regarding the development of tourism within a community. Social capital theory mainly focuses on intragroup consensus. Therefore, this study combined social exchange theory with social capital theory. A community located in East Rift Valley Yongan community promoting tourism development was selected for this study. Results showed that social capital has an intermediary effect between tourism interests and tourism development attitudes, and underline the social exchange theory. Furthermore, within social capital, relationship capital was shown to be the most important; Structural capital was positively correlated with all the constructs in the study. The academic contribution of this study was to validate the theory underpinning the model for community tourism development attitudes; the practical contributions were to understand the policy impetus for community tourism development.