本研究旨在瞭解民宿主人對於暖冬與春遊獎勵旅遊補助方案之政府效能、即時反應的看法以及對於政府的信任程度。透過南投縣民宿觀光協會媒合101間合法民宿業者作為研究對象（有效回收率60.5%）。研究結果顯示南投民宿業者普遍認為交通部觀光局可在資金與資源分配、政策靈活性、補助核發速度、補助資訊與宣傳的更新程度等項目上進行改善。受訪者認為春遊比暖冬的行政核銷流程較為順暢。未來可針對女性的民宿經營者，進行更多配套的措施與說明。最後，PLS-SEM結果顯示民宿主人對於春遊旅遊補助的認同有顯著提升。建議未來在任何獎勵旅遊補助推行前，應盡量做到資訊公開、流程透明、辦理說明會、與款項核撥制度化，將可以減少業者對於政策推動初期的觀望與不確定性。

This study thought to understand B&B owner’s views on government competence, responsiveness, and how much they trust the Tourism Bureau. We collected data from legitimate B&B operators in the Nantou B&B Association and received 101 responses (60.5% effective response rate). The results show that Nantou B&B owners generally believe that the Tourism Bureau can improve the allocation of funds and resources, policy flexibility, quality, response to complaints, speed of subsidy reimbursement, subsidy information and publicity update for the future travel subsidy program. The owners generally agreed that the administrative process of spring subsidy is better than the winter subsidy, showing that the winter subsidy implementation experience can improve the spring subsidy implemented significantly. Also, compared with male B&B owners, female owners appear to have less confidence in three aspects, they are the protection of relevant rights and interests, the efficiency for the reimbursement of subsidy funds, and the belief that the subsidy policy is a feasible and mutually cooperative relationship. It is suggested that more information and instructions can be provided to female B&B owners in the future. Finally, the results of the PLS-SEM show that the B&B owners favored the spring subsidy program, and it is suggested that the Tourism Bureau should institutionalize the disclosure of information, transparency of the process, handling of instructions and allocation of funds before any incentive travel subsidy is introduced in the future. It will decrease the B&B owner’s unwillingness to participate and uncertainty about the initiation stage of the policy implementation.