本研究利用Kano 法，探討佛教旅遊遊程設計品質要素與休閒效益，經參考相關文 獻，設計問卷後，進行調查，共計回收有效問卷385 份，研究結果發現：佛教旅遊遊程 設計要素的確具有二維品質之特性，其中「魅力品質」有「領隊有同樣的宗教信仰」與 「安排當地特色料理」等兩項，「一維品質」有十四項及「無差異品質」十一項。無「當 然品質」與「反轉品質」。依據品質改善指標所示，各遊程設計要素中以「隨行人員有 良好突發狀況處理能力」、「提供寬敞舒適的搭乘環境」、「參訪當地知名佛教景點」、「符 合個人佛教的飲食」與「安排舒適的飯店住宿」等最能提高滿意程度，而「友善設施」 可大幅降低顧客之不滿意程度。此外，佛教活動遊客的休閒效益以「個人效益」較高。

In this study, using Kano’s Model in a religious tourism to measure the relationship between quality factors and customer’s recreation effects and classified as “attractive quality” “one-dimensional quality” and “indifferent quality.” Empirical studies have shown that: 1. Religious tourists think “personal benefit” is higher than "social benefit". 2. Age show significant difference among customer leisure benefit. 3. Based on quality improvement indicators, the factors of the religious tourism guide has religious belief, local tasty food, design a travel itinerary with religious activities or during a ceremony could increase satisfaction and friendly facilities could reduce dissatisfaction.