本研究以投入產出模型做爲估算經濟影響的基礎，計算觀光發展對一個區域各種不同的產業所造成的經濟影響，著重在遊客花費所造成不同部門的個人收入。以澎湖爲研究地區，研究結果顯示受到觀光所造成的平均個人收入影響最高的均爲觀光部門：在旅館服務產業，平均每人每年受到的影響爲臺幣573,178.97元；從事娛樂業者所受到的收入影響爲462,311.33元；在交通運輸業每人所受到觀光的收入影響爲268,765.48元。比較每個產業的平均個人收入以及總產出影響可以發現，雖然旅館服務業以及觀光服務業所受到的總經濟影響都不是最高的，但因爲員工人數不多，平均收入影響是爲最高。其他產業個人收入受到觀光影響的程度均不高，農業、漁業、電機器材以及水電部門所受到的觀光經濟影響更是極爲微小。

This study assesses the economic impact of tourism on different sectors using an input-output analysis. Two purposes are pursued: to determine the overall economic impact of tourism in a host destination and to attends to the distributional effects of tourism on a variety of sectors. Penghu Islands was chosen for this study; and the coefficients elicited from the results of input-output analysis are corresponding to tourists' expenditure. Results also show tourism-related sectors are primiary beneficiaries and derive significant sum from tourism. Hotel staff enjoys the highest economic benefits from tourism expenditure; the total economic impacts, inclusive of direct, indirect, and induced sources, average 573, 178.97 NT dollars per person per year. For personnel in the recreation industry, the economic effect of tourism on their remuneration reaches an annual average of 462, 311.33 NT dollars, for and workers in the transportation sectors, a total of 268, 765.48 NT dollars was estimated. Although the total output impact on both hotel and recreation services sectors is not very high in comparison with other sectors, the average income per person from tourism yields the highest figure because of a lower employment rate in these sectors. The average income impacts that tourism impinges upon other industrial sectors which are not directly associated with tourism, are generally very low. Other sectors such as the agriculture, fisheries, electronics and mechanical products, as well as power and water supply are most unlikely to derive any significant economic benefits from tourism activities.